CP60 Notice: Why the IRS Removed Your Payment

Last updated 10/30/2024 by

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Summary:

The CP60 IRS Notice is issued when the IRS identifies a payment that was mistakenly applied to your tax account and removes it. This notice explains the amount of the erroneous payment and how you can resolve any remaining tax liability. It’s important to act quickly to understand the issue, verify your records, and make necessary payments or arrangements with the IRS. The CP60 Notice helps to correct account balances, ensuring accuracy in your tax history and compliance with IRS regulations.

Receiving a CP60 Notice from the IRS can be concerning, especially when it informs you that a payment applied to your tax account has been removed. The IRS sends this notice to correct errors in their records and ensure that all payments and credits are accurate. If you’ve received a CP60 Notice, it’s important to review it carefully, understand why the payment was removed, and take appropriate steps to resolve any outstanding balance or error. In this article, we will walk you through what the CP60 Notice means, how to respond, and how to prevent future issues with your tax payments.

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What is a CP60 IRS notice?

The CP60 Notice is sent by the IRS to inform taxpayers that a payment previously applied to their account has been reversed. This notice is typically sent when the IRS discovers that a payment was applied in error. For example, the payment may have been duplicated, applied to the wrong tax year, or mistakenly credited to your account instead of another taxpayer’s.

When the IRS identifies and removes the erroneous payment, it adjusts the balance on your tax account. This means that if you owed money before, the removal of the payment could increase your liability. If you had no balance due, the reversal could now create one. It’s crucial to review the notice to understand how much was removed and why.

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Common reasons for receiving a CP60 notice

There are several reasons why you might receive a CP60 Notice:

A payment was mistakenly applied to your account, possibly due to a clerical error or a misapplied electronic transfer.
The IRS identified that a payment made on your behalf was meant for another taxpayer’s account.
A previous payment was reversed because of insufficient funds, or a bank error.
An overpayment or duplicate payment was refunded or adjusted after being credited to your account.

In any case, it’s important to take action immediately after receiving the CP60 Notice to avoid any penalties or additional interest charges on unpaid balances.

Pro Tip

Set up IRS account alerts online to get real-time notifications on any changes to your tax return or account. This helps you stay updated on adjustments and due dates.

What should you do if you receive a CP60 notice?

Upon receiving a CP60 Notice, it’s important to follow these steps:

Review the notice carefully: The notice will specify the amount of the payment that was removed and the reason for the reversal. Take note of the details, including the tax year in question and the current balance on your account.
Verify your payment records: Cross-check the information in the notice with your personal records. Ensure that the payment being removed was indeed erroneous. If you believe the payment was valid, gather documentation such as bank statements or IRS payment confirmations.
Pay the amount owed: If the payment removal results in a tax balance, the notice will indicate the new amount you owe. Pay this amount by the due date stated on the notice to avoid interest or penalties. You can make payments online through the IRS website or by mail using the provided payment voucher.
Set up a payment plan if necessary: If you’re unable to pay the full amount owed, consider contacting the IRS to set up an installment payment plan. This option allows you to spread out your payments over time to avoid further penalties.
Contact the IRS if you disagree: If you believe the payment should not have been removed, you can dispute the adjustment. Gather proof of payment and mail it to the IRS at the address listed on your notice. Be sure to include a detailed explanation of why you believe the payment was applied correctly.

How to pay the amount owed

If the CP60 Notice indicates that you now owe a balance, paying as soon as possible is key to avoiding additional interest or penalties. The IRS offers several convenient payment methods:

Online payment: You can pay directly from your bank account or using a debit or credit card by visiting the IRS website and accessing the “Make a Payment” section.
Payment by mail: The CP60 Notice typically includes a payment voucher that you can mail with your check or money order. Be sure to include your taxpayer identification number (TIN) on all mailed payments.
Installment plan: If you cannot pay the full amount, the IRS offers payment plan options. You can apply for an installment plan online or by calling the IRS.

Pro Tip

When disputing a CP60 notice, include all documentation in your first response. This can reduce delays and ensure faster resolution of the issue.

What happens if you don’t respond to a CP60 notice?

Ignoring a CP60 Notice can have serious consequences, especially if the removal of the payment results in an unpaid balance. Here’s what may happen if you fail to respond:

Penalties and interest: If you owe money after the payment is removed and don’t pay it by the due date, the IRS will charge interest and may apply late payment penalties.
Collection actions: Continued failure to pay could lead to more aggressive collection actions, including wage garnishments, tax liens, or levies on your bank account.
Credit implications: Unpaid tax debts may eventually be reported to credit bureaus, negatively impacting your credit score.

It’s important to take the notice seriously and resolve the issue as soon as possible to avoid these negative outcomes.

Tips for avoiding future issues with IRS notices

While a CP60 Notice is typically the result of an error or oversight, there are steps you can take to minimize the likelihood of encountering similar problems in the future:

File your taxes electronically: E-filing your taxes reduces the chances of errors that could lead to misapplied payments. It also ensures faster processing and easier access to refunds.
Keep detailed payment records: Always keep copies of payment confirmations, bank statements, and IRS correspondence. This documentation is crucial if you need to dispute a payment removal.
Use IRS payment tracking tools: The IRS offers tools on its website to track payments and verify that they’ve been applied correctly. This can help you catch any issues early.

How to dispute a CP60 notice

If you believe the payment removed from your account was applied correctly and should not have been reversed, you can dispute the CP60 Notice by following these steps:

Gather your documentation: Collect any relevant documents that show proof of the payment, such as bank statements, copies of checks, or IRS payment confirmations. This will serve as evidence to support your claim that the payment was valid.
Write a detailed letter: In your letter, explain why you believe the payment should not have been removed. Reference the payment in question, include dates, amounts, and any other relevant details that will help the IRS understand the situation.
Mail your dispute to the IRS: Use the address listed on the CP60 Notice to send your dispute. Make sure to include your letter, copies of supporting documents, and a copy of the CP60 Notice itself. Keep copies of everything you send for your records.

Pro Tip

Always keep a copy of your IRS payment confirmations and bank records for at least three years. This documentation will help if any disputes arise over payments.

What to expect during the dispute process

The dispute process can take several weeks or even months, depending on the complexity of the case. During this time, the IRS may contact you for additional information or clarification. Be sure to respond promptly to any requests to avoid delays. If the IRS determines that the payment was incorrectly removed, they will adjust your account and send you a notice confirming the correction.

If the IRS denies your dispute, you may still have options for appealing their decision. The next section will explain how to handle appeals if your dispute is unsuccessful.

How to appeal a CP60 notice decision

If your dispute regarding the CP60 Notice is not resolved in your favor, you can file an appeal with the IRS. The appeals process allows you to have your case reviewed by an independent office within the IRS that is separate from the department that issued the original notice.

Steps to file an appeal

File a formal request: To start the appeals process, you will need to file a formal written request. You can use IRS Form 12203, “Request for Appeals Review,” or simply send a written letter stating that you wish to appeal the decision.
Explain your position: In your appeal, clearly explain why you disagree with the IRS’s decision regarding the payment removal. Provide any additional evidence or documentation that you did not include in your original dispute.
Submit your appeal: Mail your appeal to the IRS at the address listed on the denial notice. You should receive a confirmation once your appeal has been received and is under review.

The appeals office will review your case and issue a final determination. If they rule in your favor, your account will be corrected, and any penalties or interest applied because of the error will be removed. If they uphold the original decision, you will need to make arrangements to pay any outstanding balance or pursue further legal action if necessary.

Further support options for resolving a CP60 notice

If you’re having difficulty resolving your CP60 Notice or simply want additional guidance, there are several resources available to help you:

Contact a tax professional: Certified public accountants (CPAs), enrolled agents, or tax attorneys can provide expert assistance when dealing with IRS disputes. They can help ensure that you follow the correct procedures and provide the necessary documentation to resolve the issue quickly.
Use IRS resources: The IRS website offers a wealth of tools and information, including the Interactive Tax Assistant and detailed guides on how to respond to notices and letters.
Visit your local IRS office: If you prefer to handle matters in person, you can visit your local IRS office. Be sure to bring all relevant documentation with you when seeking assistance.
Contact the Taxpayer Advocate Service (TAS): The TAS is an independent organization within the IRS that helps taxpayers resolve problems they haven’t been able to fix on their own. They offer free services to taxpayers who are facing financial hardship or other issues related to their taxes.

Pro Tip

Consider enrolling in an IRS installment plan if you can’t pay the full amount by the due date. It helps avoid penalties and makes managing your taxes easier.

What happens if you fail to resolve a CP60 notice?

If a CP60 Notice is ignored or not addressed, the situation can worsen over time, leading to more severe consequences. Here’s what you could face if you fail to resolve the issue:

Accumulating interest: The IRS charges interest on any unpaid balances. If the CP60 Notice creates a new balance on your account, this balance will begin to accrue interest immediately, which will continue to grow until it is paid off.
Late payment penalties: In addition to interest, the IRS may impose penalties for failing to pay your tax balance by the due date. These penalties can significantly increase the amount you owe.
IRS collection actions: If you continue to ignore the notice and do not make arrangements to resolve the issue, the IRS may take aggressive collection actions. This can include garnishing your wages, levying your bank account, or placing a lien on your property.

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Frequently asked questions

Why did I receive a CP60 notice?

You received a CP60 Notice because the IRS identified a payment that was mistakenly applied to your tax account. This payment was removed, and the notice explains the amount and reason for the adjustment.

What should I do if I believe the payment was removed incorrectly?

If you believe the payment was valid, gather proof of payment and send it to the IRS address listed on the notice. Include a detailed explanation of why you believe the payment should not have been removed.

What happens if I don’t pay the amount owed?

Failing to pay the amount owed after receiving a CP60 Notice could lead to interest charges, late payment penalties, and more aggressive collection actions, such as wage garnishment or bank levies.

Can I set up a payment plan if I can’t pay the full amount?

Yes, if you are unable to pay the full amount owed, you can contact the IRS to set up an installment payment plan. This allows you to make smaller monthly payments until the balance is paid off.

How long do I have to respond to a CP60 notice?

Typically, the CP60 Notice will provide a deadline by which you need to respond or pay the amount owed. The IRS usually gives you 30 days to address the issue before they may begin imposing penalties or interest. Be sure to check the specific date mentioned in your notice.

What if I need more time to pay?

If you need more time to pay the balance indicated on the CP60 Notice, you should contact the IRS immediately to discuss payment options. You may be eligible for an installment agreement, which will allow you to make smaller payments over time. It’s important to arrange this before the deadline to avoid penalties.

Can the IRS make a mistake when issuing a CP60 notice?

Yes, errors can happen. In some cases, the payment may have been applied correctly, and the IRS mistakenly removed it. If you believe this is the case, it’s essential to dispute the notice by providing proof of payment to the IRS and explaining why you believe the payment should not have been reversed.

How can I avoid receiving a CP60 notice in the future?

To avoid receiving a CP60 Notice in the future, ensure that all your tax payments are made accurately and timely. Filing your taxes electronically and keeping detailed records of all payments can help reduce the likelihood of errors. Additionally, regularly checking your IRS online account to verify payments can catch issues early.

Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.

IRS Letter or Notice Number

Notice Description

CP01	The IRS verified your claim of identity theft and will monitor your account.
CP01H	The IRS received a tax return with a social security number that belongs to a dead person.
CP02H	Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03C	You received the First-Time Homebuyer Credit for a house you purchased.
CP04	You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08	You may be entitled to additional money due to the Additional Child Tax Credit.
CP10	Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10A	Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11	You owe money because the IRS amended your return due to a miscalculation.
CP11A	Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11M	Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12	You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12A	The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12F	The IRS corrected a miscalculation on your return.
CP12M	The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12R	The IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13	The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13A	The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13M	The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13R	The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14	You owe money on unpaid taxes.
CP16	The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21A	You owe money due to the changes you requested that the IRS make on your tax returns.
CP21B	You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21C	The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21E	As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21I	The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22A	The IRS made the changes you requested, and you owe money as a result.
CP22E	As a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22I	The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23	The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24	The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24E	The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25	The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31	You need to update your address because your refund check was returned to the IRS.
CP45	The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49	The IRS used all or part of your refund to pay a tax debt.
CP53	Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57	The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71	A reminder of the amount you owe in tax, penalty, and interest.
CP71A	A reminder of the amount you owe in tax, penalty, and interest.
CP71C	A reminder of the amount you owe in tax, penalty, and interest.
CP71D	A reminder of the amount you owe in tax, penalty, and interest.
CP88	The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90	The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91	The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120	The IRS needs documentation of your tax-exempt status.
CP120A	Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130	You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152	The IRS received your return.
CP153	The IRS will send your refund by mail because your direct deposit did not go through.
CP161	You have an unpaid balance due to the IRS.
CP166	Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178	You may no longer owe excise tax because your tax return filing requirements changed.
CP231	You need to update your address because your refund was returned to the IRS.
CP259	You did not file the business tax return identified in the notice.
CP259A	You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259B	The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259C	The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259D	You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259E	You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259F	The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259G	The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259H	As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276A	You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276B	The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297	The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297A	The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298	The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501	You have a balance due on one of your tax accounts.
CP503	You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504	You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504B	You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521	A reminder that you have an installment agreement payment due.
CP523	You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601	Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603	No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604	Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604B	Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621	Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623	Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711	Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721	Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722	Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771	Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772	Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773	Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774	Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959	Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000	The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219A	The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219N	The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012C	The IRS needs additional information to process your tax return.
Letter 0484C	The IRS wants a completed
Letter 0525	Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531	IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)	The IRS released their levy.
Letter 0549C	Your tax bill was paid.
Letter 0681C	The IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757C	You did not adhere to the terms of your Installment Agreement.
Letter LT 11	The IRS plans to seize your property or rights to property.
Letter 1058	The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)	You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)	Complete and sign Form 433F, Collection Information Statement.
Letter 1961C	Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962C	Your application for a
Letter 2050 (LT 16)	The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257C	The IRS is providing the payoff amount that you requested.
Letter 226-J	An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271C	A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272C	An IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273C	A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318C	A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357C	The IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603C	The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604C	The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761C	The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789C	An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840C	Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030C	Provides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127C	A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174	A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217C	The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)	A request to pay the balance due within 10 days using the envelope provided.
Letter 3500	The IRS has received your documents, and it needs additional time to review them.
Letter 3572	Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883C	The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)	You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47	The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59	The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205	The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915	You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

A CP60 Notice is sent when the IRS removes a payment that was mistakenly applied to your account.
Review the notice carefully, verify your payment records, and resolve any balance by the due date to avoid penalties.
If you disagree with the removal, you can dispute the notice by providing proof of payment to the IRS.
Failure to address the notice may lead to interest, penalties, or collection actions like wage garnishment or liens.

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