The CP60 means the IRS can't find a payment you made or your payment wasn't credited to your account. The result is a balance due that you believe should be zero (or lower). This is a common processing issue, especially with mailed payments.
Why Payments Get Lost
Mailed checks can be lost in transit, processed slowly, or credited to the wrong account. Payments without a voucher or with an incorrect Social Security number may be posted to the wrong taxpayer. Electronic payments with incorrect tax year or form designations may be applied to the wrong period.
How to Prove Your Payment
Gather every piece of evidence you have: cancelled checks (front and back showing the IRS endorsement), bank statements showing the debit, electronic payment confirmation numbers, EFTPS confirmation pages, or credit card payment records.
Send copies (never originals) to the IRS at the address on the CP60, along with a letter identifying the tax year, the payment date, the amount, and where the payment should be credited. Include the tear-off stub from the CP60.
Electronic Payment Records
If you paid electronically through IRS Direct Pay, EFTPS, or a credit/debit card processor, pull the confirmation from your records. Electronic payments create a clear audit trail that the IRS can trace through their systems. Provide the confirmation number and the IRS can usually locate the payment quickly.
Timeline
Allow 6 to 8 weeks for the IRS to research and credit your payment after you submit proof. If the balance remains after 8 weeks, follow up by calling the number on the notice. While the research is pending, penalties and interest may continue to accrue. Once the payment is located and credited, the penalties and interest are reversed back to the original payment date.
If the IRS can't find your payment, call us at (813) 229-7100.