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Got a letter from the IRS? What 147C, 5071C, CP2000, CP14 and CP01A mean

Q: What is IRS Letter 147C, and do I need to respond to it?

No, Letter 147C needs no reply and has no deadline: it is written confirmation of your business's EIN. It is useful, for example, when opening a business bank account after losing the original EIN notice. You request it at 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time; by mail it takes 10 to 14 business days. Don't apply for a new EIN, since a business should have only one.

Q: I got a CP2000 notice. How long do I have to respond?

You have 30 days from the notice date, or 60 days if you live outside the U.S.; the exact date is on the notice. A CP2000 is a proposed change because your income doesn't match your W-2s or 1099s, not a bill. Send the response form whether you agree or not, and if you need more time, ask in writing or call the toll-free number on the notice. BMS of NC can help with this.

Q: I received Letter 5071C. Is that why my refund is delayed?

Yes: with a 5071C, the IRS sets your return aside and does not process it until you verify your identity, so any refund is on hold. You can verify online with the IRS Verify your return tool or by calling the number on your letter. Afterwards, the IRS says to wait 2 to 3 weeks before checking your refund, and processing can take up to 9 weeks.

By Katiuska Bustillos, founder and tax preparer Reviewed by Katiuska Bustillos Published: October 1, 2026 Updated: October 1, 2026

Checked against the IRS pages in effect in September 2026. These letters do not depend on the tax year, but the IRS may change their format.

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Short answer

An IRS letter is rarely a reason to panic, but you should never ignore one. First make sure it is real by looking up its number (it is in the right-hand corner) on irs.gov: the IRS does not ask for gift cards or message you on social media. Then, each letter asks for something different: Letter 147C just confirms your business's EIN, 5071C asks you to verify your identity, a CP2000 proposes changes to your return and needs a reply within 30 days, a CP14 is a bill, and a CP01A carries your Identity Protection PIN (IP PIN).

First, make sure it is really the IRS

Scammers pose as the IRS, sometimes even with fake letters. Before you pay or share your information, check for these signs, which come straight from the IRS:

The IRS normally contacts you the first time by mail, through the U.S. Postal Service. It only emails or texts you if you opted in.
A direct message on social media is never from the IRS.
The IRS never asks for or accepts gift cards as payment for a tax bill, and it does not call demanding immediate payment with a prepaid debit card.
It does not threaten to have you arrested or deported, or to take away your immigration status, driver's license or business license. Those threats are classic scam tactics.
You can always question or appeal the amount the IRS says you owe. Anyone pushing you to pay “now or else” is not the IRS.

To confirm it:

Look up the letter number on the IRS page Understanding your IRS notice or letter. If it does not show up or looks suspicious, the IRS says to call 800-829-1040.
Check your IRS online account. It shows what you owe for each tax year, your payments and certain notices in digital form. If you are not sure whether you really owe anything, this is the most direct way to find out.
Pay only through the official options at irs.gov/payments. Checks are made payable to the United States Treasury.

Some genuine letters come from private collection agencies working for the IRS, but the IRS tells you by mail first. If you get a suspicious email or text, do not reply or click any links: forward it to phishing@irs.gov. Suspicious phone calls are reported to the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484.

Where to find the letter number

Every IRS letter carries a code that tells you what it is about. Notices start with CP (CP14, CP2000) and letters are labeled LTR or Letter (Letter 147C, Letter 5071C). The IRS says the number is in the right-hand corner. On CP notices it sits at the top right of the first page, in a box next to the notice date and the phone number to call, and it is often repeated at the bottom right, on the stub you tear off to pay or reply.

Write down the notice date too. For a CP2000, for example, the response period runs from that date, not from the day the letter reached you.

The most common letters at a glance

Letter	What it means	What to do	Deadline
147C	Confirms your business's EIN	Keep it; no reply needed	None
5071C	The IRS must verify your identity before processing a return	Verify online or by phone	As soon as possible: the return is on hold
CP2000	Your income doesn't match W-2s or 1099s; proposed change	Reply with the response form, agree or not	30 days from the notice date (60 if you live abroad)
CP14	You owe tax	Pay or set up a payment plan	The due date on the notice
CP01A	Your IP PIN for the year	Use it on your return and keep it safe	Valid for one calendar year
CP501 / CP503	Reminders of an unpaid balance	Pay, set up a plan or call	The due date on the notice
CP504	Notice of intent to levy	Pay or call right away	Immediately
CP565	You were assigned an ITIN	Check your details; no reply needed	None

Letter 147C: confirmation of your EIN

Letter 147C (EIN Previously Assigned) is not a problem: it is written confirmation of your business's employer identification number (EIN). You use it when someone asks you to confirm the EIN, for example when opening the business bank account after losing the original EIN notice.

Usually you get one because you asked for it. It can also arrive unrequested: if you mailed or faxed Form SS-4 to get an EIN and the IRS finds your business already has one, it does not issue a new number; it sends a 147C with the existing one.

How to request it: call the IRS Business & Specialty Tax Line at 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time. They first verify your identity and that you are the owner or an authorized person. They can give you the number over the phone and send the letter by fax or by mail to the address the IRS has on file; by mail it takes 10 to 14 business days.
Online alternative: if you are eligible for the IRS Business Tax Account, you can download a digital CP575 notice, which the IRS accepts as a substitute for Letter 147C.
What to do when it arrives: keep it with your business records. There is nothing to reply to and no deadline.
What not to do: do not apply for a new EIN because you lost yours: a business should have only one EIN. And do not pay a website to get one: the IRS issues EINs for free.

If you do not have an EIN yet or live outside the U.S., see our guide on getting an EIN as a non-U.S. resident.

Letter 5071C: verifying your identity

Letter 5071C (part of the CP5071 series) means a federal return (Form 1040) was filed under your Social Security number or your ITIN, and the IRS wants to confirm it was you. The IRS screens every return for signs of fraud; when one looks suspicious, it sets it aside and does not process it until you respond, so any refund is on hold too.

If you filed the return: verify your identity so the IRS can keep processing it.
If you did not file it: tell the IRS through the same process. You may be a victim of identity theft.

How to verify:

Online, with the official IRS tool at irs.gov/verifyreturn: sign in to your IRS account (or create one) and answer a few questions about yourself and the return.
By phone, at the number printed on your letter. That line is only for identity and return verification; it cannot help with other account questions, such as your refund status.

Have the letter ready, along with the return for the year shown on it, the prior-year return if you filed one, and their supporting documents (W-2, 1099, Schedule C…). If you do not have a copy, ask whoever prepared your return.

After verifying, the IRS says to wait 2 to 3 weeks before checking your refund, and processing can take up to 9 weeks. Once you verify, you do not need to file Form 14039 (Identity Theft Affidavit) unless the IRS asks for it.

Deadline: the IRS page does not set a general one; follow the instructions in your letter and do it as soon as you can. There are similar letters: 4883C asks you to verify by phone, 5747C asks you to do it in person at an IRS office, and 5447C is for people who live outside the U.S.

Notice CP2000: your income doesn't match

The IRS compares your return with what your employers, banks and other payers report on Forms W-2, 1099 and 1098. When something does not match, it sends a CP2000: a proposed change to your return, not a bill. The change may raise your tax, lower it or leave it the same. It happens, for example, when a 1099 for freelance work, bank interest or a payment app was left off the return.

Compare the notice, line by line, with your return and your W-2s and 1099s.
If you agree and have nothing else to report: sign the response form (both spouses sign if you filed jointly) and send it. You do not need to amend your return.
If you disagree, in full or in part: check that box, explain why in a signed statement and include copies of the documents that support you.
If the notice is right but you have other income, credits or expenses to report: complete Form 1040-X, write “CP2000” at the top and send it with your response.

You can reply through the IRS Document Upload Tool, by fax to the number for the IRS center that sent the notice, or by mail to the address shown on it.

Deadline: the IRS asks you to respond within 30 days of the notice date (60 days if you live outside the U.S.); the exact date is on the notice. If you need more time, you can ask in writing or by calling the toll-free number on the notice. A CP2000 generally includes interest figured up to 30 days after the notice date; paying the proposed amount within that time stops additional interest from building up.

If you do not respond, the IRS sends a Statutory Notice of Deficiency by certified mail. From its date you have 90 days to take the case to the U.S. Tax Court; if there is no agreement and you do not file a petition, the IRS assesses the additional tax. Also check whether the same issue shows up in other years: if it does, the IRS recommends amending them.

Notice CP14: you have a balance due

A CP14 is a bill: the IRS is telling you that you owe unpaid tax, how much (including any penalties and interest) and when payment is due.

If you agree: pay by the date on the notice. If you pay in full by that date, no further interest is charged; after it, interest keeps accruing.
If you cannot pay it all: pay what you can by the due date, since that reduces interest and penalties, and set up a payment plan (you can apply online). A late payment penalty will apply to what remains. In cases of financial hardship the IRS can temporarily delay collection, and an Offer in Compromise is available to those who qualify.
If you disagree: call the number in the IRS help section of the notice, with your records at hand (canceled checks, an amended return, and so on).

Deadline: the payment date on the notice. Ignore it and increasingly serious reminders follow, explained below.

Notice CP01A: your Identity Protection PIN

A CP01A carries your IP PIN: a 6-digit number known only to you and the IRS that stops anyone else from filing a return with your Social Security number or ITIN. The IRS mails it every December or January to people it enrolled in the program because they are confirmed victims of tax-related identity theft. If you opted in yourself online, it is not mailed: you retrieve it from your IRS online account each year.

What to do: enter the IP PIN on your federal return (Form 1040 and its variants, including the 1040-NR). If your spouse or dependents also have one, each one goes on the return. Without the correct IP PIN, an e-filed return is rejected and a paper return is delayed.
It is valid for one calendar year and must be used on every federal return you file that year, including prior-year returns. A new one is generated each year.
Keep it safe: share it only with your tax preparer. The IRS will never ask for it; calls, emails or texts asking for your IP PIN are scams.
If you lost it: you can view it in your online account or have it reissued by mail.

Getting a CP01A does not mean you have to file Form 14039, unless you experience a new identity theft incident. And even if you have never been a victim, anyone with an SSN or ITIN who can verify their identity can get an IP PIN as a precaution.

Notices CP501, CP503 and CP504: if the balance stays unpaid

If you neither pay nor respond to a bill such as the CP14, the IRS sends reminders, each more serious than the last:

CP501: a reminder that you still owe, because the IRS has not received your payment or a response to the previous notice.
CP503: a second reminder. If you still do not pay, set up a plan or call, the IRS may file a Notice of Federal Tax Lien: a public notice to your creditors that can affect your credit.
CP504: a notice of intent to levy (Internal Revenue Code section 6331(d)). The IRS can seize your state tax refund and, after that, levy wages, bank accounts and other property. This notice also explains that seriously delinquent tax debt can lead to a U.S. passport being denied or revoked.

What to do: pay by the date on the notice (a CP504 asks for immediate payment) or set up a payment plan. If you disagree, or have already paid, call the toll-free number on the notice so your account reflects it. Before collection action starts, you can request an appeal under the Collection Appeals Program by following the instructions on the notice.

Notice CP565: your ITIN is ready

A CP565 is good news: the IRS has assigned you an individual taxpayer identification number (ITIN).

What to do: check that your name and date of birth are correct. No reply is needed. Keep the notice somewhere safe and use that ITIN, with that same name, on your returns.
Your original documents are returned within 60 days of the notice date; if they do not arrive, call the number on the notice (from outside the U.S., 267-941-1000, which is not toll-free).
Keep in mind: an ITIN is for tax purposes only. It is not an ID, it does not change your immigration status and it does not let you claim the Earned Income Tax Credit (EITC). If you later get a Social Security number, tell the IRS and use the SSN from then on.

If you get a CP566 instead, the IRS needs more information or documents to process your application; a CP567 means it was rejected, and the notice explains why. Our guide on how to get an ITIN covers the application.

Common mistakes

Ignoring the letter or throwing it away. Interest and penalties keep running, and replying on time is what protects your appeal rights. The IRS recommends keeping every letter with your tax records.
Paying someone who calls or writes “on behalf of the IRS” with gift cards, or entering your details through a link sent by text.
Replying without the response form, or without signing it. On a CP2000, both spouses sign if you filed jointly.
Sending original documents. The IRS asks for copies; keep the originals.
Filing Form 14039 after receiving a 5071C. It is not needed: verifying is enough.

When to get help

Many letters are resolved by reading them carefully, checking they are right and doing what they ask. It is worth having someone go through it with you when:

You do not understand what the IRS changed or why you owe that amount.
You disagree with a CP2000 and need to document it.
The same issue affects several years.
You think someone used your Social Security number or ITIN.
You received a CP504 or another levy notice: at that point time is working against you.

If the IRS has not resolved your problem through normal channels, the Taxpayer Advocate Service, an independent organization within the IRS, may help you for free if you qualify, and Low Income Taxpayer Clinics (LITCs) serve those who meet their criteria. For audits, collection and appeals, the professionals with unlimited rights to represent you before the IRS are enrolled agents (EAs), certified public accountants (CPAs) and attorneys.

How we help

At BMS of NC we go through the IRS letter with you: we check that it is genuine, compare it with your return and your W-2s and 1099s, and explain what it asks for and what your deadline is. Then we prepare the response with its supporting documents and, if needed, the amended return, so it goes out on time. If your case needs formal representation before the IRS, we tell you from the start. In English or Spanish, online.

Frequently asked questions

How can I tell if a letter from the IRS is real or a scam?

Look up the letter number, printed in the right-hand corner, on the IRS page Understanding your IRS notice or letter; if it isn't listed or looks suspicious, call 800-829-1040. The IRS normally contacts you first by mail, never asks for gift cards and never messages you on social media. You can also check your IRS online account to see whether you really owe anything.

What is IRS Letter 147C, and do I need to respond to it?

No, Letter 147C needs no reply and has no deadline: it is written confirmation of your business's EIN. It is useful, for example, when opening a business bank account after losing the original EIN notice. You request it at 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time; by mail it takes 10 to 14 business days. Don't apply for a new EIN, since a business should have only one.

I got a CP2000 notice. How long do I have to respond?

You have 30 days from the notice date, or 60 days if you live outside the U.S.; the exact date is on the notice. A CP2000 is a proposed change because your income doesn't match your W-2s or 1099s, not a bill. Send the response form whether you agree or not, and if you need more time, ask in writing or call the toll-free number on the notice. BMS of NC can help with this.

I received Letter 5071C. Is that why my refund is delayed?

Yes: with a 5071C, the IRS sets your return aside and does not process it until you verify your identity, so any refund is on hold. You can verify online with the IRS Verify your return tool or by calling the number on your letter. Afterwards, the IRS says to wait 2 to 3 weeks before checking your refund, and processing can take up to 9 weeks.

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Related guides

How to get an ITIN (Form W-7) in 2026

This guide is general information about U.S. tax rules and does not replace advice on your specific case.