IRS Notice CP60 - Misapplied Payment(s) | What Can I Do?

June 20, 2023 by Charla Suaste
Man reading a letter - distressed

Well, it’s finally happened – after a long day of work, you come home to a full mailbox and begin rifling through the expected junk mail and credit card solicitations...only to discover an envelope with those dreaded three letters printed at the top: I-R-S. You quickly rip it open and scan the notice to discover that you’ve received an IRS Notice CP60. It mentions tax payments and additional money owed. What does this mean? And what should you do next?

First and foremost, it’s important not to panic and, even more important, not to stick your head in the sand. As tempting as it might feel to hide the letter in the nearest drawer or to start looking for one-way flights out of the country, the best thing you can do is deal with the letter immediately. The IRS works on strict timelines, so it is important to address the issues in the notice as soon as possible to avoid more headaches in the future.
 

Okay, let’s get into the details of the notice. What is a CP60, after all?


IRS Notice CP60 is sent to notify taxpayers that the IRS reviewed their account and discovered that a payment was posted to their account erroneously. This notice was sent to inform the taxpayers that the IRS removed the payment to correct the error and that the taxpayer now owes additional tax.

Sound a little vague and a tad bit confusing? Unfortunately, this specific type of letter does not always clearly outline what change was made or why.
 

So where should you start?


Read the letter from top to bottom, front to back. Make note of the date of the notice and the date by which the IRS expects a response – this is extremely important.

If, upon reading the notice, you understand and agree to the changes the IRS made to your account, it is important to send in payment as soon as possible to avoid penalties or additional interest. You can do this by visiting www.irs.gov/payments or by mailing a check or money order to the address listed on the notice. If you are unable to pay the full amount all at once, you can call the IRS or visit their website to see about entering into an installment agreement in which you may be able to pay the amount due over the course of six months.

If you do not agree with or understand the contents of the notice, you will need to call the IRS at the number listed on the notice. Be sure to have the necessary documentation on hand, such as a copy of the notice, the corresponding tax return, and any proof of payment. You may also need to submit this documentation via mail.

However, if you are a member with TaxAudit, the first thing you should do upon the receipt of any type of IRS audit or notice is contact us immediately. We will assign a tax professional to review your documentation and verify if what the IRS is claiming is correct. If it is not, we will provide representation on your behalf. This includes making phone calls, attending all meetings, and properly submitting any of the necessary documentation to make sure you pay no more tax than what you rightfully owe.

If you do not have a membership with TaxAudit, the time to sign up for an Audit Defense membership is now! Our team of world-class tax professionals is ready to represent you so that in any future audit you never have to face the IRS alone.

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Charla Suaste
Communications Content Developer

 

Charla Suaste joined TaxAudit back in 2007 and, over the past 14 years, she has worked in a variety of different roles throughout the organization, including as a Customer Service Representative, Case Coordinator, and Administrative Services Assistant. She now serves as the Communications Content Developer and is passionate about writing, editing, and making even the most complex concepts easy to understand. Outside of work, Charla enjoys traveling, listening to podcasts, and spending time in her garden.


 

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