IRS Process and Notices

An IRS notice is a written communication from the IRS about a return, account issue, payment matter, or other tax follow-up.

A tax refund is the amount returned to the taxpayer when payments and refundable credits exceed the final tax result on the return.

A balance due is the amount still owed after the return compares final tax liability with withholding, estimated payments, and credits.

IRS record summary used to compare filed-return data, account activity, and notice-related information without pulling a full return copy.

A CP2000 notice is an IRS notice that commonly relates to reported information that may not match the return the taxpayer filed.

A tax deficiency is the amount by which the IRS believes the correct tax exceeds the amount shown or paid on a return.

A notice of deficiency is a formal IRS notice asserting that additional tax is owed and moving the matter beyond an ordinary informational letter.

Umbrella tax-identity term covering the numbers used on returns, information documents, and IRS account records.

Federal tax ID number used to identify businesses and other entities on returns, information reporting, and IRS records.

IRS-issued 9-digit taxpayer ID used for federal tax purposes when an individual is not eligible for a Social Security number.

An installment agreement is a payment arrangement that lets a taxpayer pay an IRS balance over time instead of in one lump sum.

IRS-built return based on available records when a required return was not filed.

IRS six-digit filing-security code used to verify the taxpayer and reduce fraudulent return filing.

An offer in compromise is an IRS settlement program that may let a tax debt be resolved for less than the full amount owed.

Post-filing IRS terms for notices, return processing, account changes, and resolution steps.