Submitting a CP2000 response is not the end of the process – it is the beginning of the IRS review. What happens next depends on what you submitted and what the IRS finds when it reviews your response.

Understanding the sequence of IRS actions, the possible outcomes, and the notices you may receive afterward helps you stay oriented throughout the process and recognize when further action on your part is needed. Check the main hub page for more on the response process.

The IRS Processing Sequence

Receipt and Logging

After your response is delivered to the IRS campus, it is opened, date-stamped, and logged. The IRS records the receipt in its system under your Social Security number and tax year. This logging process typically occurs within one to two weeks of delivery, though it can take longer during high-volume periods.

Routing

The response is routed based on its content. Agreement responses go to an assessment processing queue. Disagreement and partial agreement responses are routed to an AUR examiner for documentation review.

Assessment for Agreed Items

If you agreed with any proposed changes, those items are formally assessed once the agreement is processed – typically four to six weeks after the IRS receives the response. Formal assessment means the additional tax is recorded as an official liability on your IRS account.

Examiner Review for Disputed Items

For any disputed items, an examiner reviews the written explanation and exhibits you submitted. The examiner compares your position against the third-party data on file. This review typically takes 30 to 90 days but can extend further.

Possible Outcomes After Submission

Full Resolution in Your Favor

If the examiner accepts your position on all disputed items, the IRS will issue a letter confirming that no additional tax is owed and that the proposed adjustments have been removed from your account. This is the best possible outcome: the matter is closed and no further action is required. Retain this closing letter permanently as documentation of the resolution.

CP22A: Assessment Confirmation

If you agreed to all proposed changes, or once agreed items are assessed, the IRS issues a CP22A (Notice of Change to Your Tax Return) confirming the amount assessed. If you paid with your response, the CP22A should reflect the payment and show a remaining balance of zero or a small amount due to interest accrued between the notice date and the assessment date. If you did not pay, the CP22A is a formal bill for the assessed amount.

Revised CP2000

If the IRS accepts your position on some items but not others, it may issue a revised CP2000 showing reduced proposed changes for the items still in dispute. The revised notice carries its own response deadline and requires you to decide whether to agree, dispute further, or partially agree on the remaining items.

CP3219A: Statutory Notice of Deficiency

If the IRS does not accept any of your disputed positions, or if a revised notice was not resolved, the IRS will eventually issue a CP3219A (Statutory Notice of Deficiency). This opens the 90-day Tax Court petition window. If you receive a CP3219A, act on it immediately – the 90-day deadline is jurisdictional and cannot be extended.

Additional Notices You May Receive

• Interim acknowledgment letter: confirms the IRS received your response and is reviewing it; not a decision
• Letter requesting additional documentation: the examiner needs more information to complete the review; respond within the timeframe stated in the letter
• Collection notices (CP501, CP502, CP503, CP504): if agreed items were assessed and remain unpaid, these billing notices follow in sequence

Timeline Expectations

• Agreement responses: CP22A typically issued 4-6 weeks after IRS receipt
• Dispute responses: closing letter or revised notice typically issued 60-120 days after receipt, sometimes longer
• No response or unresolved dispute: CP3219A typically follows within 3-6 months of the original CP2000 deadline

What to Do While Waiting

While your response is under review:

• Monitor your IRS online account periodically for new notices or account changes
• Do not call the IRS before 60 days have passed – responses are being processed and a status inquiry before that point is unlikely to produce useful information
• If you receive a new notice before the review period is complete, do not ignore it – read it carefully and respond within any stated deadline
• Retain all documentation from your submission, including the certified mail receipt and a copy of everything submitted, until the matter is fully closed

For a detailed breakdown of each follow-up notice and what it means, see our article on the CP2000 timeline and our guide on follow-up notices.

Summary

After submitting a CP2000 response, the IRS logs, routes, and reviews the submission. Agreed items are assessed in four to six weeks. Disputed items go to an examiner for review that takes 60 to 120 days or more. The outcome is communicated through a closing letter (dispute resolved in your favor), a CP22A (assessment of agreed items), a revised CP2000 (partial resolution), or a CP3219A (dispute not resolved). Monitor your online account and retain all documentation until you receive a closing letter.