Federal · Internal Revenue Service

Identity verification before the return is processed

Letter 5071C · Letter 4883C · Letter 5747C · Letter 6331C · CP01

What it is: A return was filed under the taxpayer's identification number and the IRS wants the taxpayer to confirm it was theirs before processing it. CP01 notices go to taxpayers already marked as identity-theft victims. Nothing is processed and no refund is released until the identity is verified.
The clock it starts: 30 days from the letter date to verify online, by phone or in person as the letter directs.
What a response has to establish: Verification by the route the letter allows, and, if the return was not the taxpayer's, an identity-theft affidavit (Form 14039) and the true return.
Authority: IRS Publication 5027

What CitedTax drafts for this notice

A cover letter for an identity-theft affidavit and the true return, with the sequence of events the IRS needs.

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Other federal notices

CP2000 Proposed changes from information-return matching
CP3219A Statutory notice of deficiency (90-day letter)
CP11 Math-error correction to the return
CP21A Changes made to the return
CP59 No return on file
CP2100 Payee name and TIN mismatch (backup withholding)

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