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CP01U notice: what it means and what to do
Got an IRS CP01U notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP01U notice freeWhat the IRS says this notice is about
We unlocked your tax account as you requested.
What you need to do
- Continue to file all required federal income tax returns.
- Contact us again to lock your account if you don’t have a current filing requirement or don’t expect to have a filing requirement in the near future.
Additional resources
- Review Identity Theft Central
- Learn more from IdentityTheft.gov
- Read Publication 5027, Identity Theft Information for Taxpayers PDF
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
Who can I contact for help with identity theft related to my account? (updated Feb. 18, 2026)
Call the Identity Protection Specialized Unit at 800-908-4490 , which is also listed on your notice.
Where can I find more information on preventing identity theft? (updated Feb. 18, 2026)
You can find it by visiting:
- Federal Trade Commission (FTC) for consumer information and Federal Trade Commission Online Privacy and Security | Consumer Advice .
- Office of the Inspector General - Protect Yourself from Identity Theft, Social Security Administration .
- Taxes. Security. Together for tips on keeping your personal, financial, and tax data safer.
Who can I contact for help with other tax account issues? (added Feb. 18, 2026)
You can visit our Tools page or call us at 800-829-1040 .
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