A CP2000 response letter is not a free-form document. It has a defined purpose – communicating your position on each item in the notice, supported by facts and documentation – and a structure that serves that purpose most efficiently.

Writing it well requires working through a specific process before you put words on paper, and following a consistent structure once you do.

This article is part of our letters and templates section and covers the step-by-step process for writing a CP2000 response letter, from preparation through drafting to final review, including the key sections every letter must contain.

Step 1: Build a Position Table Before Writing

Before drafting a single sentence of your letter, create a simple table that maps each item in the CP2000 notice to your position and the documents supporting that position.

For each item listed in the notice, record:

• Payer name and amount as stated in the notice
• Your position: agree, disagree, or partially agree
• The factual basis for your position: where was the income reported, what exclusion applies, what is the correct basis figure
• The documents you will attach as evidence

This table becomes the outline for your letter. Each row is one item; each item gets one section in the letter body. Do not begin writing until this table is complete. A letter drafted without this preparation is almost always incomplete or inconsistent.

Step 2: Gather All Exhibits Before Writing

Identify and collect every document you will reference in the letter before you begin drafting. Label each exhibit (Exhibit A, Exhibit B, and so on) before you start writing. This ensures that the exhibit references in your letter match the actual documents you will attach, and prevents the common error of referencing an exhibit that turns out not to exist or to contain different information than you thought.

Step 3: Structure the Letter

Header Block

Include your name, address, Social Security number, and the date at the top left. Below that, list the IRS address from the notice. Include a “Re:” line identifying the notice by number and tax year:

[Your Name]

[Address]

[SSN]

[Date]

Internal Revenue Service, AUR Unit

[Address from Notice]

Re: CP2000 Notice No. [XXXXXXXXXX], Tax Year [XXXX]

Opening Paragraph

State that you are responding to the identified CP2000 notice and indicate your overall position – agreeing, disagreeing, or partially agreeing with the proposed changes. Do not put your arguments here. Keep the opening to two or three sentences.

I am writing in response to CP2000 Notice dated [Date] for tax year [XXXX]. I

disagree with [some / all] of the proposed changes, for the reasons stated below.

Item-by-Item Body

Address each discrepancy listed in the notice in a separate labeled section. Use a consistent heading for each: “ITEM 1: [Description from Notice].” Within each section:

1. State what the IRS is proposing
2. State your position
3. Explain the factual basis for your position
4. Reference the exhibit that supports your position

For items you agree with, a single sentence is sufficient: “I agree that the income described in Item 2 was not included on my return and accept the proposed adjustment for this item.”

Closing Paragraph

Request the appropriate action: removal of the disputed adjustments, acceptance of your partial agreement figures, or acknowledgment of your full agreement. Provide your phone number for follow-up.

Based on the documentation provided, I respectfully request that the IRS remove the

proposed adjustments for the items identified above. If additional information is

needed, I can be reached at [Phone Number].

Signature Block

Sign and date the letter. On a jointly filed return, both spouses sign. If you are an authorized representative, sign in your representative capacity and include the Form 2848 with your submission.

Step 4: Draft Each Item Section

Work through each item in the order they appear in the notice. For each one, apply the following framework:

• Open with the IRS’s position: “The notice proposes that $[Amount] in income from [Payer] was not reported on my return.”
• State your position directly: “This income was included in gross receipts on Schedule C of my return / this distribution was a non-taxable rollover / the gain on this sale is excluded under Section 121.”
• Provide the factual explanation: one or two sentences explaining why the discrepancy exists without assigning blame or using emotional language
• Reference the exhibit: “Please see Exhibit A: [Description of document and what it shows].”

Keep each item section to three to five sentences where possible. The letter is a guide to the documentation, not a substitute for it.

Step 5: Review Before Signing

Before signing, check the following:

• Every item in the notice is addressed – no item is skipped, even items you agree with
• Every exhibit referenced in the letter is actually attached and labeled correctly
• No sentence makes a claim that cannot be verified by an attached document
• The tone is factual and professional throughout
• Your Social Security number and the notice number appear in the letter
• All required signatures are present

A single missing exhibit or a claim without supporting documentation weakens the entire response. The review step is not optional.

Supporting Documents: What Goes With the Letter

The letter is submitted as part of a package that includes the signed CP2000 response form, the letter itself, and all exhibits in the order referenced. Label each exhibit on the first page. Organize exhibits in the order they are first referenced in the letter.

For a complete breakdown of which documents are needed for each type of CP2000 dispute, see our article on what documents to include with a CP2000 response. For additional sample letters covering specific scenarios, see our CP2000 letter examples.

Summary

Writing an effective CP2000 response letter requires preparation before drafting (a position table and labeled exhibits), a consistent structure (header, opening, item-by-item body, closing, signature), and a final review against a checklist before mailing. The letter explains your position; the documents prove it. Both must be present and consistent for the response to succeed.