If you have reviewed a CP2000 notice and confirmed that the IRS figures are correct – that income was omitted, a credit was applied incorrectly, or a deduction was overstated – the appropriate response is to agree.

An agreement response is straightforward to prepare, but it still requires a signed form, clear identification of the notice being addressed, and in some cases a payment or installment arrangement. Sending a vague or incomplete agreement letter slows processing.

This article explains when agreement is appropriate, what an agreement response letter should contain, and provides a sample letter you can use as a model for your own response. Check here for more CP2000 response templates. 

When Agreement Is Appropriate

Agreement with a CP2000 is appropriate when you have compared every discrepancy in the notice against your original return and source documents and confirmed that:

• The income or item in question was not included anywhere on your return
• No exclusion or exception applies that would reduce or eliminate the taxable amount
• The IRS proposed additional tax, interest calculation, and penalty (if any) are mathematically accurate based on the correct figures

Do not agree as a matter of convenience or to close the matter quickly if you have not completed this review. Agreement triggers formal assessment of the proposed amounts. While you can later file an amended return if you discover an error, the additional process adds time and effort that a careful review upfront avoids.

What the Agreement Response Must Include

An agreement response to a CP2000 contains the following elements:

• A clear identification of the notice: the notice number, tax year, and your Social Security number
• A statement that you agree with all proposed changes
• The signed and dated CP2000 response form (with the agreement box checked and both spouses’ signatures on jointly filed returns)
• Payment for the proposed balance, or a statement that you are requesting a payment arrangement
• Form 9465 (Installment Agreement Request) if you cannot pay in full and want to set up a payment plan with this submission

A cover letter is not required – the signed response form is legally sufficient on its own. However, a brief cover letter that identifies the notice and states your agreement helps ensure the package is routed correctly and adds a layer of documentation to your records.

Sample Agreement Letter

The following is a sample agreement letter for a CP2000. Adapt it to reflect your actual notice details.

[Your Full Name]

[Your Address]

[City, State, ZIP]

[Your Social Security Number]

[Date]

Internal Revenue Service

AUR Unit

[IRS Address from Notice]

Re: CP2000 Notice – Tax Year [XXXX] – Notice Number [XXXXXXXXXX]

To Whom It May Concern:

I am writing in response to CP2000 Notice dated [Notice Date], covering my federal income

tax return for the tax year ending December 31, [XXXX].

After reviewing the proposed changes detailed in the notice, I agree that the income

referenced in the notice was not included on my original return. I accept all proposed

adjustments as correct.

Enclosed with this letter, please find:

1. The signed CP2000 response form indicating my agreement
2. A check in the amount of $[AMOUNT] made payable to the United States Treasury,

     representing the proposed additional tax, penalty, and interest as of the notice date

[Alternatively: I am enclosing Form 9465 requesting an installment agreement for the

proposed balance, as I am unable to pay the full amount at this time.]

Please apply the enclosed payment to my account for the tax year [XXXX].

If you have any questions or require additional information, I can be reached at

[Phone Number] or [Email Address].

Sincerely,

[Your Signature]

[Your Printed Name]

[Date]

[If jointly filed:]

[Spouse’s Signature]

[Spouse’s Printed Name]

[Date]

Key Elements Explained

Notice Identification

Always reference the notice number and tax year at the top of the letter and in the subject line. IRS mail-processing staff use these identifiers to route the letter to the correct account. Without them, a letter may be opened, scanned, and logged without being connected to the specific CP2000 it is responding to.

Clear Statement of Agreement

The agreement statement should be unambiguous. Avoid qualified language such as “I believe I may agree with most of the proposed changes.” State clearly that you agree with all proposed changes. If you only agree with some items, this is a partial agreement response – use a different letter format and check the appropriate box on the response form.

Payment or Arrangement

Including payment with your agreement response stops further interest accrual on the paid amount immediately. If you cannot pay in full, Form 9465 provides a formal mechanism for requesting a monthly installment plan. Stating that you will pay later without submitting Form 9465 leaves the payment status ambiguous and does not initiate a payment plan.

Signature Requirements

The letter and response form must be signed. On a joint return, both spouses sign. An unsigned agreement letter is not a valid response and will not be processed. Date the signature on the day you actually sign – do not backdate.

Penalty Abatement: Agreeing on Tax While Contesting the Penalty

If the CP2000 proposes an accuracy-related penalty along with the additional tax, you can agree with the underlying tax while separately requesting penalty abatement. First-Time Penalty Abatement (FTA) is available if you have a clean compliance history for the three prior tax years. A reasonable cause request can be submitted if the underpayment resulted from circumstances beyond your control.

If you are requesting penalty abatement, add a brief additional paragraph to your letter:

While I agree with the proposed additional tax, I respectfully request abatement of the

accuracy-related penalty under the IRS First-Time Penalty Abatement program. I have filed

all required returns and paid all taxes due for the three prior tax years and have not

previously been subject to this penalty. I am available to provide additional documentation

to support this request if needed.

Submission Tips

• Mail the complete package – cover letter, signed response form, and payment or Form 9465 – to the address printed on the CP2000 notice. Do not use a general IRS address.
• Send via USPS certified mail with return receipt requested. Retain the mailing receipt and tracking number.
• Make a complete copy of everything before mailing.
• Write your Social Security number and “CP2000 – [Tax Year]” in the memo line of any check payment.

For step-by-step guidance on completing the response form that accompanies this letter, see our article on how to fill out IRS Form 5564. For mailing procedures, see our guide on CP2000 response mailing instructions. IRS payment options are explained here. 

Summary

An agreement response to a CP2000 requires a clear, signed letter identifying the notice and confirming your acceptance of all proposed changes, accompanied by the signed response form and either payment or a payment arrangement request. Use the sample above as a template, adapt it to your specific notice details, and mail the complete package via certified mail to the address on the notice.