IRS NOTICE REFERENCE
Understanding your CP75C notice
You are banned from claiming the Earned Income Tax Credit (EIC) due to your intentional disregard of the rules or a fraudulent claim in a prior tax year. Since your ban is still in effect, we disallowed the EIC for your …
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP75C
- Category
- Penalty
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6651; §6662; §6751 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You are banned from claiming the Earned Income Tax Credit (EIC) due to your intentional disregard of the rules or a fraudulent claim in a prior tax year. Since your ban is still in effect, we disallowed the EIC for your current tax year.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You don’t need to do anything for the tax year under audit.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp75c-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
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