obÌåÓý

You received this notice because, according to our calculations, you didn't prepay enough of your tax through estimated tax payments, or didn't make them on time. The notice tells you we assessed a penalty for failure to make sufficient timely estimated tax payments.

We are proposing changes in income, credits, and deductions reported on your U.S. Corporation Income Tax Return. We compared your information with items reported to us by banks, businesses and other payers.

This Statutory Notice of Deficiency notifies you of our intent to assess a tax deficiency and of your right to petition the U.S. Tax Court to dispute the proposed adjustments. We made these adjustments because we received information from third parties that doesn¡¯t match the information you reported on your return.

You got a CP5071, 5071C or CP5071F because a tax return was filed under your Social Security number (SSN) or individual tax identification number (ITIN). Verify your return to prevent identity theft.

We approved your Form 1128, Application to Adopt, Change or Retain a Tax Year.

We received your Form 2848, 8821, or 706, and we assigned you a Centralized Authorization File (CAF) number.

We received your federal income tax return, but we need more information to verify your identity in order to process your tax return accurately. The contact information below is only for taxpayers who received Letter 5747C.

We're auditing your tax return reporting an adjustment or claim for refund and need documentation to verify the Employee Retention Credit (ERC) you claimed. We¡¯re holding the ERC until we get the results of this audit.

We charged you a penalty because your partnership or S corporation return was either late or incomplete, or you didn¡¯t file it electronically, as required.

Your organization's tax-exempt status has been revoked for failure to file a Form 990 series return for three consecutive years. In addition, you are no longer eligible to sponsor a tax-sheltered annuity plan (Internal Revenue Code section 403(b) retirement plan).