IRS NOTICE REFERENCE
Understanding your CP94 notice
A court ordered you to pay criminal restitution.
General information only. Not legal or tax advice.
Criminal Investigation notice — stop
Get counsel before taking any action
This notice relates to IRS Criminal Investigation. Do not contact the IRS, provide records, produce documents, or make any statement before consulting a tax attorney or criminal defense counsel. CPA privilege does not apply in criminal matters. No workflow checklist is shown here for that reason.
Notice details
- Notice code
- CP94
- Category
- Criminal Investigation
- Severity tier
- Tier 5 — Criminal Investigation. This notice relates to a criminal matter. See the stop panel below.
- Governing law
- §7201; §7206; §7212 (Internal Revenue Code sections)
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
A court ordered you to pay criminal restitution.
Source: IRS.gov. Reproduced for reference. 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-cp94-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.
Check this notice’s deadline (free tool)