What This Letter Means

Letter 2626C comes from the IRS Automated Underreporter (AUR) program. That's the unit that matches what you reported on your return against the W-2s, 1099s and other information returns filed under your Social Security number. If you got a CP2000 or CP2501 and wrote back, this letter is usually the IRS answering you.

It's a fill-in letter. The IRS uses it for many different situations, so the paragraph inside matters more than the letter number. It's a follow-up letter in the CP2000 process, usually sent after you respond. It can also come after a notice of deficiency has been issued.

Common Reasons You Get One

  • Your response was missing a signature, or both spouses' signatures on a joint return.
  • The IRS needs more documents, like broker statements, Form 982, a completed return, or the name and SSN of the person you say the income belongs to.
  • You asked for more time to answer the CP2000, and the IRS is confirming the extension.
  • Your request to remove a penalty was denied, and the letter explains why.
  • A payer verified the income, and a revised notice will follow.
  • You raised identity theft or innocent spouse relief, and the IRS needs Form 14039 or other support first.
  • You asked for an Appeals hearing after a statutory notice of deficiency was issued, and the letter tells you to follow that notice and petition the U.S. Tax Court instead.

What to Do

  • Read the whole letter. Find exactly what it asks for.
  • Send only what's requested, with a copy of the letter, by the date on the letter.
  • If you need more time, call the number on your letter before the date passes.
  • Keep copies of everything and use certified mail for paper responses.

If You Ignore It

The underreporter case keeps moving without you. An unresolved CP2000 can lead to a statutory notice of deficiency, and that notice starts a hard deadline to petition the Tax Court. If this letter tells you a notice of deficiency was already issued, that Tax Court deadline is the date that controls. Don't let it pass.

If you received Letter 2626C and want help resolving the underreported income issue, call us at (813) 229-7100.