Missed Your CP2000 Deadline? Here’s What to Do Now
When a CP2000 deadline is missed, the IRS process enters a new phase. Learn to navigate the next steps and your distinct, time-sensitive choices for resolution.
Receiving an IRS CP2000 notice means the agency’s records do not match the income, payments, or credits reported on your tax return. This notice proposes changes to your tax liability and provides a deadline, typically 30 days, for you to respond. Missing this deadline does not eliminate your opportunity to address the proposed changes, but it moves the process to a more formal and time-sensitive stage. Understanding the consequences and your available actions is the next step.
The Consequence of a Missed Deadline
When you do not respond to a CP2000 notice by its deadline, the IRS assumes the proposed adjustments are correct. This triggers the issuance of a Statutory Notice of Deficiency, which is often the CP3219A notice. This document, sent by certified mail, formally communicates the IRS’s intent to assess the additional tax, penalties, and interest. It is not a bill, but a final notification before the proposed amount becomes a formal debt.
The CP3219A imposes a new, strict deadline. You have 90 days from the date printed on the notice to file a petition with the U.S. Tax Court if you disagree with the IRS’s determination, and this window cannot be extended. If you live outside the United States, this period is extended to 150 days. Missing this deadline forfeits your right to challenge the tax in Tax Court before it is assessed and collection activities begin.
Evaluating Your Response Options
Upon receiving the Statutory Notice of Deficiency, you must decide on a course of action before the 90-day period expires. The first option is to agree with the IRS. If after reviewing the CP3219A and your own records, you conclude that the proposed changes are accurate, you can accept the assessment and prepare to pay the amount due.
A second path is to disagree and formally challenge the IRS’s findings in U.S. Tax Court. This is the only avenue that allows you to dispute the proposed tax before it is officially assessed and payment is demanded. Filing a petition with the Tax Court within the 90-day deadline pauses the assessment and collection process until the court case is resolved.
The third option is to disagree with the notice but choose not to petition the Tax Court. In this scenario, the IRS will automatically assess the tax once the period ends and will send a formal bill. While you lose the right to pre-payment litigation in Tax Court, you may later be able to request an “Audit Reconsideration,” an administrative process to have the IRS review your case after the fact.
How to Proceed After Your Decision
If you agree with the notice, you should follow the payment instructions included. This involves sending a payment for the full amount owed to the address specified, along with the payment voucher from the notice. You may also be asked to sign and return an agreement form, such as Form 5564, which confirms your consent to the assessment.
If you decide to petition the Tax Court, you must act before the 90-day deadline. This involves filing a formal petition, which can be done electronically through the court’s DAWSON system or by mailing a paper form. The petition form, T.C. Form 2, is available on the U.S. Tax Court’s website. You must attach a complete copy of the CP3219A notice to your petition but should redact sensitive information like your Social Security number.
Should you miss the Tax Court’s 90-day deadline, your option is to wait until the tax is assessed and you receive a bill. At that point, you can request an Audit Reconsideration. This involves sending a letter to the IRS unit that sent the original CP2000, stating “Request for Audit Reconsideration” and including a copy of the CP3219A or subsequent assessment notice. You must also provide all the documentation to prove your position.