What This Notice Means

CP19 is an unallowable items notice with a balance due. After reviewing your return, the IRS believes you claimed a credit, deduction, or exemption you aren't entitled to. It changed your return, removed the item, and now proposes that you owe money.

The notice lists the item that was not allowed and the reasons. It shows your figures next to the IRS figures for adjusted gross income, taxable income, total tax, and payments, so you can see exactly where the balance came from.

This notice is handled by the IRS examination function. Treat it like an audit result that you still have a chance to answer.

What to Do

Pull a copy of your return and compare it to the IRS changes line by line. Then pick a path on the Response form.

  • You agree. Check the agreement box, sign and date the form (both spouses on a joint return), and mail it with your payment so the IRS receives it within 30 days of the notice date.
  • You agree but can't pay. Pay what you can now and set up a payment plan for the rest. You can enclose a completed Form 9465, Installment Agreement Request.
  • You disagree. Return the Response form with a signed statement explaining what you disagree with and copies of documents that prove you qualified for the item. The notice tells you what kind of proof it needs.

If you need more time, call the number on your notice. Interest keeps running during any extension if the IRS changes turn out to be correct.

Read Before You Sign

The agreement on the Response form says that once you sign, you can challenge these changes in the U.S. Tax Court only if the IRS later determines you owe additional tax for that year. You keep the right to file a refund claim later. Don't sign the agreement just to make the notice go away if you believe you qualified for the item.

If You Don't Respond

If the IRS doesn't receive the Response form and payment within 30 days, interest increases and additional penalties may apply.

On a joint return, each spouse gets a copy of the notice. Pay the amount only once. Keep copies of everything you send and use certified mail.

If you received a CP19 and the IRS disallowed a credit or deduction you're entitled to, call us at (813) 229-7100.