Will the IRS Contact You Again After CP2000?

Will the IRS Contact You Again After CP2000?

By CP2000Response Editorial Team | Reviewed for legal context by David McNickel 

Whether and how the IRS contacts you after a CP2000 depends entirely on what happens during and after the response process. A fully resolved CP2000 – where your response is accepted or you agreed and paid the balance – typically produces one or two final notices and then silence.

An unresolved CP2000 generates a predictable sequence of follow-up notices, each with its own deadline and significance. Knowing what to expect from each type of follow-up contact prevents surprises and ensures you respond appropriately when further action is needed. For more on the response process, check the main hub page. 

Types of IRS Follow-Up Contact

Interim Acknowledgment Letter

The IRS may send an interim letter confirming that it received your response and is currently reviewing it. This is purely informational – it does not indicate a decision has been made or that your position was accepted. Some cases receive this letter; others do not. Its absence does not indicate a problem.

Request for Additional Documentation

If the examiner reviewing your dispute needs more information, the IRS will send a letter requesting specific additional documents or explanation. This letter will include a response deadline – typically 30 to 45 days. Respond within that timeframe with the requested information. Missing this follow-up deadline can result in the examiner closing the review based only on the information already submitted.

CP22A: Tax Assessment Confirmation

If you agreed with all or part of the proposed changes, the IRS will issue a CP22A confirming the formal assessment of the agreed tax amount. This notice shows the balance due and is effectively a bill if the balance was not paid with the original response.

Closing Letter

If the IRS accepts your disputed position in full, it issues a closing letter confirming that no additional tax is owed. This is the final contact for a successfully disputed CP2000. No further action is required on your part.

Revised CP2000

If the IRS accepts part of your response but not all of it, it may issue a revised CP2000 showing the items still in dispute. This notice requires a new response – agree, disagree, or partially agree – within the deadline stated on the revised notice.

CP3219A: Statutory Notice of Deficiency

If the review concludes without agreement, or if you did not respond to the original CP2000, the IRS issues a CP3219A. This opens the 90-day Tax Court petition window. This is the most significant and time-sensitive notice in the sequence. If you receive a CP3219A, act on it immediately.

CP14 and Collection Notices

After tax is formally assessed and a balance remains unpaid, the IRS begins the collection notice sequence: CP14 (initial bill), CP501, CP502, CP503, and CP504 (escalating demand notices). These notices are sent by mail at roughly 30-day intervals.

Letter 1058 or LT11: Final Notice of Intent to Levy

If the collection notice sequence does not produce payment, the IRS issues a formal notice of intent to levy with a 30-day window to request a Collection Due Process (CDP) hearing. This is the final notice before the IRS can proceed with wage garnishment or bank account levy.

What Triggers Additional Review or Contact

The following situations are likely to result in further IRS contact after the initial CP2000 response:

  • You disputed items but the documentation was incomplete or did not clearly support your position – the examiner will either reject the dispute or request more information
  • You agreed to some items but the payment was not received or not applied correctly – the IRS will send a billing notice for the remaining balance
  • The payer filed a corrected information return after your response was submitted – the IRS system may issue a follow-up notice reflecting the updated data
  • The same tax year has other pending issues (such as a separate examination) that were not resolved by the CP2000 process


Communication Methods

All formal IRS contact related to CP2000 matters is conducted by mail. The IRS does not contact taxpayers by email or text message about account matters. If you receive a communication claiming to be from the IRS through email, text, or social media regarding a CP2000, it is not from the IRS.

Phone contact from the IRS is possible in limited circumstances – an examiner may call to discuss a complex case – but all IRS telephone contact is confirmed in writing. If you receive a phone call claiming to be from the IRS about a CP2000, ask for the caller’s name, employee ID, and callback number, and verify through the IRS website before providing any information.

For a complete breakdown of each follow-up notice and what it requires, see our article on CP2000 follow-up notices. For an overview of what happens after you respond, see our audit process guide.

Summary

After a CP2000, the IRS may contact you with an interim acknowledgment, a request for additional documentation, a CP22A assessment notice, a closing letter, a revised CP2000, a CP3219A, or collection notices depending on the state of the matter. All formal IRS contact is by mail. The sequence and nature of follow-up notices depends on whether your response was accepted, whether items remain in dispute, and whether assessed amounts have been paid. Each notice that requires action has its own deadline; none should be ignored.

The information provided on this website is for general informational purposes only and does not constitute legal or tax advice. CP2000response.com is not affiliated with the IRS, any law firm, or government agency.