What This Notice Means
The CP3500 is a receipt. The IRS received your response, or your representative's response, for the form and tax year shown on the notice. It will review the response by the date printed on the notice.
What to Do
You don't need to respond to this notice. Keep it with the rest of your file, along with a copy of what you sent.
The One Thing You Can't Ignore
If the IRS already sent you a Statutory Notice of Deficiency, the one that comes by certified mail, that notice lists the last day to petition the U.S. Tax Court. The Tax Court can't consider your case if your petition is late.
The CP3500 does not change that date. Getting a receipt for your response does not stop the Tax Court clock. If you have a Statutory Notice of Deficiency and the IRS hasn't resolved your case in writing, protect yourself by filing your petition on time. Waiting for the IRS to finish reviewing your response is not a reason to miss the deadline.
Not sure whether you got a Statutory Notice of Deficiency? Look through your IRS mail for a certified letter that proposes a tax increase and gives a Tax Court deadline. If you find one, mark that date on your calendar today.
What Happens Next
The IRS reviews what you sent. It will then contact you with its decision, or ask for more information if it needs it. If it needs more time, you may get a CP3501 saying the review is delayed.
Good Practice While You Wait
- Keep copies of everything you sent and proof of when you sent it.
- Respond to any new notice by its due date.
- If you have a representative, make sure they have a current Form 2848 on file.
If you're waiting on an IRS review and have a Tax Court deadline coming, call us at (813) 229-7100.