IRS NOTICE REFERENCE
Understanding your letter 2531
Information reported on your tax return doesn't match information reported to us from third parties.
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 2531
- Category
- Underreporter / income matching
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §6201; §6212 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
Information reported on your tax return doesn't match information reported to us from third parties.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your letter carefully. It explains the information we received. Complete and return the response Form 15114, Request Verification for Potential Discrepancy of Income, Deductions, and/or Credits Claimed on BMF Income Tax Returns Matched to Payer Information Documents, to indicate if you agree or disagree with the information reported. If you didn't report the income on your tax return, you don't need to file an amended return to report it. Check the box indicating you agree with the information reported by others, sign and date the response Form 15114 and return it in the envelope enclosed with your letter. If you don't agree with the information we sent you, check the box indicating you do not agree with some or all of the information on the response Form 15114 and return it with a signed statement explaining each item of discrepancy. If applicable, attach copies of documents to support the entries on the original return.
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:
- IRM 4.19.3 — 4.19.3 IMF Automated Underreporter Program
- IRM 4.19.2 — 4.19.2 IMF Automated Underreporter (AUR) Control
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-letter-2531
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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