After you sign and mail your CP2000 response or Form 5564, the process moves into the IRS’s hands and it’s helpful to understand what the IRS does with your submission. 

Knowing how long it takes, what notices you can expect, and what to do if nothing arrives – helps you monitor the matter appropriately and recognize when further action on your part is needed.

This article covers the IRS processing steps after receiving a CP2000 response or Form 5564 waiver, realistic timeline expectations, what the possible follow-up notices mean, and how to handle a situation where the IRS does not appear to have processed your response. Check here for more forms and document templates. 

What Happens Immediately After You Mail Your Response

After your envelope is postmarked and in the mail, the matter is in transit. The IRS does not provide real-time acknowledgment of responses received. Your certified mail tracking number will show delivery – typically within three to seven business days for standard USPS certified mail to an IRS campus – but delivery confirmation is not the same as processing confirmation. The IRS may take several weeks to log, sort, and route your response to the correct AUR examiner after it arrives at the campus.

During this period, do not call the IRS to check on the status of your response immediately after mailing. Allow at least four to six weeks from the mailing date before making any inquiry. Calling earlier is unlikely to produce useful information and may create confusion if your response has not yet been logged in the system.

IRS Processing Steps After Receiving Your Response

Step 1: Mail Receipt and Sorting

Mailed responses arrive at the IRS campus, where they are opened, date-stamped, and sorted. The date-stamp on the envelope records when the IRS received the response. This date is separate from your postmark date – both are relevant, but the postmark date is what determines whether your response was timely.

Step 2: Logging and Routing

The response is logged into the IRS account system under your Social Security number and tax year. It is then routed to the Automated Underreporter unit for the appropriate tax year. If the response includes a signed agreement form without a dispute, it may be routed directly to the assessment processing queue. If it includes a disagreement or partial agreement with documentation, it is routed to an AUR examiner.

Step 3: Preliminary Acknowledgment (If Issued)

In some cases – but not all – the IRS will send a preliminary letter acknowledging receipt of your response and informing you that the matter is under review. This letter typically states that the IRS will contact you within a specified timeframe (often 45 to 60 days) with a resolution. Receiving this letter is reassuring but not determinative. Not receiving it does not mean your response was not received.

Step 4: Examiner Review (For Disputed Items)

If your response disputes any items, an AUR examiner reviews the documentation and written explanation you submitted. The examiner compares your evidence against the third-party data that generated the CP2000. This review typically takes 30 to 90 days from the date the response is logged, though it can take longer during high-volume periods.

The examiner’s review is not interactive in most cases – you will not receive a call requesting further information during the review unless the examiner determines that additional documentation is needed. If additional documentation is needed, the IRS will mail a follow-up request.

Step 5: Assessment (For Agreed Items)

If you agreed with any or all of the proposed changes, those items are formally assessed as tax on your account once the response is processed. Assessment is the IRS’s official recording of the additional tax as a liability. This typically occurs four to six weeks after the IRS processes your agreement. You will receive a CP22A (or similar notice) confirming the assessment and showing the total amount due, including any interest that accrued between the notice date and the assessment date.

Notices You May Receive After Submitting Your Response

CP22A: Notice of Change to Your Tax Return

The CP22A is issued when the IRS formally assesses additional tax based on a CP2000 adjustment. If you agreed to all proposed changes and paid the balance with your response, the CP22A may show a zero or small remaining balance (due to interest accrued after the notice date). If you did not pay, the CP22A shows the full balance due and serves as a formal bill.

If you receive a CP22A after submitting a disagreement response, contact the IRS at the number on the notice. A CP22A issued while your dispute is under review may indicate a processing error or that your response was not fully logged before assessment was initiated.

A Closing or Adjustment Letter

If the IRS accepts your disputed position in full, it will send a closing letter or a letter stating that the proposed changes have been removed and no additional tax is owed for the year in question. This letter effectively closes the matter. Retain it permanently as documentation that the CP2000 was resolved in your favor.

If the IRS accepts your position on some items but not others, it will send a revised notice showing the remaining proposed adjustments. This revised notice carries its own response deadline and requires a further decision: agree with the remaining items, dispute them with additional documentation, or allow them to proceed to the Notice of Deficiency stage.

Revised CP2000

A revised CP2000 is a follow-up proposed change notice showing adjusted figures after the IRS has reviewed your initial response. It is issued when the IRS has accepted part but not all of your arguments. The revised CP2000 has the same structure as the original and must be responded to within the timeframe stated in the revised notice – typically 30 to 60 days.

CP3219A (Statutory Notice of Deficiency)

If the IRS does not accept any of your disputed positions, or if your response was not received and processed before the matter advanced, the IRS may issue a CP3219A (Statutory Notice of Deficiency). The CP3219A is the legal notice that precedes formal assessment and opens the 90-day Tax Court petition window.

If you receive a CP3219A after having submitted a timely CP2000 response, contact the IRS immediately. Provide your certified mail receipt and tracking information showing the date of your response. The IRS may have issued the CP3219A before your response was fully processed. In some cases, the AUR unit can still consider a submitted response even after a CP3219A is issued, though this is at the IRS’s discretion.

Timeline Summary: From Submission to Resolution

• Day 0: Response mailed via certified mail
• Days 3-7: USPS delivery to IRS campus (confirmed via tracking)
• Weeks 1-4: Response logged in IRS system; routed to AUR unit
• Weeks 2-6 (agreement only): Agreed items assessed; CP22A issued
• Weeks 4-12 (disputed items): AUR examiner review period
• Weeks 6-14: Closing letter, revised CP2000, or CP22A issued depending on outcome
• Month 4+ (escalated cases): CP3219A may be issued if review concludes without agreement

These timelines reflect typical processing; actual timing varies based on IRS workload and the complexity of your case.

What to Do If Nothing Arrives After 60 Days

If you mailed your response at least 60 days ago and have not received any IRS correspondence, take the following steps:

1. Confirm delivery: check your certified mail tracking record online at USPS.com to verify the package was delivered and the approximate date
2. Check your IRS online account: log into your account at IRS.gov and review your account transcript for the tax year in question. The transcript may show whether a response was logged, whether assessment has occurred, or whether any new notices have been issued.
3. Call the IRS: contact the AUR unit at the phone number on your original CP2000 notice. Provide your notice number and Social Security number and ask about the status of your response. Have your certified mail tracking number and mailing date available.
4. If your response was not received: prepare a duplicate response package with a cover note explaining that this is a duplicate of a response mailed on [original date] via certified mail (provide tracking number). Mail immediately using the same certified mail method.

It is also possible that the IRS issued a follow-up notice that went to a different address on file or was missed in your mail. Checking your IRS online account is the fastest way to identify whether any new notices or account actions have been posted since your response was submitted.

If You Signed Form 5564 (Notice of Deficiency Waiver)

If you signed Form 5564 included with a CP3219A and mailed it back, the IRS will process your waiver and formally assess the proposed tax on your account. The timeline for this is similar to an agreed CP2000 response: assessment typically occurs within four to six weeks of the IRS receiving and processing the signed form.

You will receive a CP14 or similar assessment notice confirming the balance due. If you paid the balance when you submitted the waiver, the notice will reflect a zero or small remaining balance. If you did not pay, the notice shows the full assessed amount and initiates the payment due process.

For a broader timeline of what to expect from the CP2000 process at each stage, see our article on the CP2000 timeline.

Summary

After you submit your CP2000 response or Form 5564, the IRS logs and routes the submission, reviews disputed items through an AUR examiner, and issues a follow-up notice reflecting the outcome: a CP22A if you agreed, a closing letter if your dispute was accepted, a revised CP2000 if the IRS accepted some but not all of your position, or a CP3219A if the review concludes without agreement. Allow four to six weeks before expecting any correspondence. If 60 days pass without a response, verify delivery through USPS tracking, check your IRS online account, and call the AUR unit for a status update.