CP79A Notice: Steps to Resolve IRS Account Issues

Last updated 11/01/2024 by

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Summary:

The CP79A Notice is issued by the IRS in response to certain taxpayer-related issues. Typically, this notice involves changes in your tax account, corrections to filed returns, or pending actions required by the taxpayer. This document explains the nature of the notice, why you may have received it, and what steps you should take to address it. By following the instructions in the CP79A Notice and taking prompt action, taxpayers can avoid potential penalties and ensure their accounts remain in good standing.

Receiving a notice from the IRS can often trigger stress or confusion, especially if it involves complex tax matters. One such notice is the CP79A, which may indicate that action is required on your part to resolve issues with your tax return or to provide additional documentation to the IRS. Handling such notices promptly and correctly is vital to avoid complications such as delays in processing your tax returns, withholding of refunds, or additional penalties. In this article, we’ll delve into what the CP79A Notice is, why you might receive it, and how to handle it effectively to protect your financial health.

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What is a CP79A Notice?

The CP79A Notice is a formal communication issued by the IRS. This notice typically relates to changes or adjustments that have been made to your tax return or account, often involving discrepancies found by the IRS during their review. It can also involve pending actions you need to take, such as verifying your identity or providing additional documents for processing.

When you receive a CP79A Notice, the IRS is informing you that they need your attention to resolve specific issues with your account. The reasons for this notice may vary, but they often involve potential errors in tax filings, identity verification, or even attempts to prevent fraud. While it may seem alarming, understanding the details of the notice and following the appropriate steps can help resolve the situation swiftly.

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Why did you receive a CP79A Notice?

There are several potential reasons why the IRS may issue a CP79A Notice. Typically, it involves discrepancies, corrections, or additional actions required on your tax return. Here are some common reasons you may receive this notice:

Errors in your tax return

Sometimes, the IRS identifies errors or inconsistencies in the tax return you filed. This could be due to incorrect information about your income, deductions, or credits, and the IRS may request clarification or additional documents to verify your reported figures.

Verification of identity

In some cases, the IRS might issue a CP79A Notice to verify your identity. This is often the case if there is suspicion of identity theft or if the information on your return doesn’t match their records. Verifying your identity ensures that your return is processed under the correct taxpayer account.

Request for additional documentation

The IRS may request additional information or documents to support claims made on your return, such as proof of income, expenses, or other deductions. Failing to provide these documents may result in delays or adjustments to your tax liability.

How the CP79A Notice affects you

When you receive a CP79A Notice, it can affect your tax filing in several ways, depending on the nature of the issue at hand. Here’s how it can impact you:

Tax return processing delays

If the IRS needs additional information or clarification on your tax return, processing will likely be delayed until the issue is resolved. This can affect when you receive your refund or how quickly your account is cleared.

Potential adjustments to your tax liability

If the IRS finds errors in your return, they may make adjustments to the amounts you owe or are due to receive. This could result in a larger tax bill or a reduced refund.

Penalties for late responses

Ignoring or delaying your response to the CP79A Notice could lead to penalties or interest accruing on your tax liability. It’s essential to respond promptly and provide all requested documents to avoid these additional costs.

Pro tip

Double-check all personal details before submitting your tax return to avoid IRS notices like CP79A. Simple errors can trigger unnecessary complications.

What should you do when you receive a CP79A Notice?

Upon receiving a CP79A Notice, it’s important to take swift action. Here are the steps you should follow:

Read the notice carefully: Ensure you understand the reason for the notice and any specific instructions provided by the IRS.
Check your tax return: Review your records and ensure the information you provided on your return is accurate.
Verify your identity: If requested, follow the instructions for verifying your identity with the IRS to resolve any discrepancies.
Submit additional documentation: If the IRS requests additional documents, gather and submit them promptly. This may include proof of income, expenses, or other relevant financial documents.
Contact a tax professional: If you’re unsure about how to respond, consider consulting with a tax professional to help you resolve the issue efficiently.

Pro tip

Respond promptly to any IRS notice like CP79A. Delayed responses could lead to penalties, interest charges, or delayed refunds.

How to respond to the CP79A Notice

Steps to take when responding to a CP79A Notice

When you receive a CP79A Notice, acting quickly and efficiently can prevent delays or additional penalties. The first step is to carefully read the notice to understand the issue and what is required from you.

To resolve the matter, follow the specific instructions provided by the IRS in the notice. You may need to:

1. Verify the accuracy of your tax return: Ensure that the information on your return matches your records.
2. Provide requested documentation: Submit any additional documents that the IRS asks for to support your claims or verify your identity.
3. Contact the IRS: If the notice indicates an identity verification issue, you may need to contact the IRS by phone or through their online portal to confirm your details.

Once you’ve gathered the necessary information and documents, send them to the IRS as instructed in the notice. Ensure that all responses are timely to avoid further delays.

Other ways to handle a CP79A Notice

If you believe that the CP79A Notice relates to identity theft or potential fraud, there are additional precautions you can take to protect your tax account:

Consider enrolling in the IRS’s Identity Protection PIN (IP PIN) program, which provides an extra layer of security when filing your tax return.
Contact the IRS by phone if you need urgent assistance. In some cases, phone support can help expedite the resolution process, especially if you’re facing identity verification issues.

Responding promptly and thoroughly is the key to resolving the issue with minimal disruption.

Further support options for addressing the CP79A Notice

If you’re unsure how to proceed after receiving a CP79A Notice, consider the following support options:

Consult a certified tax professional, such as a CPA or tax attorney, who can guide you through the process of addressing the notice and resolving any issues.
Visit the IRS’s official website for additional information or contact their support hotline if you require further clarification.
Reach out to your local IRS office or the Taxpayer Advocate Service for assistance if you face difficulties resolving the issue.

Having professional support can be invaluable, especially if the notice involves more complex issues like identity theft or fraud.

Pro tip

If you’re unsure about your response to a CP79A Notice, consult a tax expert. Professional guidance can prevent costly errors.

Potential penalties or next steps if you don’t respond

Failure to respond to a CP79A Notice can lead to several negative consequences, including:

Delays in processing your tax return, which may postpone any refunds you’re owed.
Additional penalties or interest applied to your tax liability due to unresolved issues.
In extreme cases, enforcement actions such as wage garnishment or levies may be taken by the IRS.

To avoid these outcomes, respond promptly and follow all instructions outlined in the notice.

What potential outcomes are possible?

Once you respond to the CP79A Notice, several outcomes are possible depending on the issue at hand:

If you provide sufficient evidence: The IRS will process your return, and any discrepancies or errors will be resolved.
If further issues are identified: The IRS may request additional documentation or clarification before your account can be cleared.
If identity theft is involved: The IRS will take steps to protect your account, which may include issuing an Identity Protection PIN (IP PIN) to prevent future fraudulent filings.

In all cases, timely and thorough responses help resolve the matter with minimal complications.

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Frequently asked questions

Why did I receive a CP79A Notice?

The IRS issued this notice to alert you of discrepancies in your tax return or to request additional documentation or identity verification. This could be due to errors in your tax filing or a need to verify your identity for security purposes.

How do I unlock my account?

To resolve issues outlined in the CP79A Notice, follow the IRS’s instructions, which may involve providing additional documents, verifying your identity, or correcting any errors in your tax return.

What happens if I ignore the CP79A Notice?

Ignoring the notice can lead to delayed tax return processing, potential penalties, or even enforcement actions by the IRS, such as wage garnishment or levies.

Can I resolve the issue online?

In some cases, you may be able to address the issue through the IRS’s online portal, but often you will need to submit written documentation to resolve the issue fully.

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

The CP79A Notice is issued when the IRS identifies discrepancies or issues with your tax return.
Responding promptly and providing requested documents ensures that your tax return is processed without delays.
Ignoring the notice can result in penalties, delays, or even enforcement actions by the IRS.
Consider seeking professional help if you’re unsure how to resolve the issue or if identity theft is involved.

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