The CP2057 notifies you that information on your return doesn't match what the IRS has in their records. This is less formal than a CP2000 — it's an early-stage notification that gives you the opportunity to review and correct your return before the IRS initiates the formal underreporter process.
What the IRS Found
The notice identifies specific items where the IRS's records differ from your return. This could be income that wasn't reported, withholding amounts that don't match, or other information return discrepancies. The IRS is giving you a heads-up before proposing formal changes.
What to Do
Review the discrepancies against your records. If you made an error on your return, file an amended return (Form 1040-X) to correct it. If your return is correct and the IRS's information is wrong (perhaps a 1099 was issued in error), gather documentation supporting your position and respond to the notice.
Addressing the CP2057 proactively can prevent a CP2000, which is a more formal process with tighter deadlines and more consequential outcomes.
If you received a CP2057, call us at (813) 229-7100.