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CP60 notice: what it means and what to do
Got an IRS CP60 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 CP60 notice freeWhat the IRS says this notice is about
We removed a payment that we incorrectly applied to your account.
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What you need to do
- Review your notice because it provides the date and amount of the payment we removed.
- Make a payment . Pay the amount you owe by the date stated on the notice.
- If you can't pay the amount in full, pay as much as you can now and make payment arrangements for the rest. Apply for a payment plan online or call us at the number shown on your notice.
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
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
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.
You may want to
- Review the notice and compare our changes with your records.
Common questions
Why did I receive this notice?
You received this notice because a payment was applied to your account in error.
What should I do if I believe the payment was incorrectly removed?
Mail us a copy of the proof of payment to the address on the notice.
What should I do if I would like to authorize someone (such as an accountant) to contact you on my behalf? (added Jan. 10, 2025)
Complete and send us a Form 2848, Power of Attorney and Declaration of Representative PDF
Get my response letter for CP60 notice