The IRS has received numerous reports of a scam involving fake CP2000 notices being sent to taxpayers, billing them for unpaid taxes related to the Affordable Care Act. Generally, the scam involves an email that includes the fake CP2000 as an attachment.
The CP2000 is a legitimate notice commonly mailed to taxpayers through the United States Postal Service, but it is never sent as part of an email to taxpayers. The indicators are:
- These notices are being sent electronically, even though the IRS does not initiate contact with taxpayers by email or through social media platforms;
- The CP2000 notices appear to be issued from an Austin, Texas, address;
- The underreported issue is related to the Affordable Care Act (ACA) requesting information regarding 2014 coverage;
- The payment voucher lists the letter number as 105C.
The fraudulent CP2000 notice included a payment request that taxpayers mail a check made out to “I.R.S.” to the “Austin Processing Center” at a Post Office Box address. This is in addition to a “payment” link within the email itself. Legitimate notices instruct that checks be made payable to “United States Treasury” if the taxpayer agrees with the assessment, and if he/she is unable to pay, the notice provides instructions for other payment arrangements.
Taxpayers who receive this scam email should forward it to email@example.com and then delete it from their email account.
To determine if a CP2000 notice you received in the mail is real, see the Understanding Your CP2000 Notice, which includes an image of a real notice, or just call us. We are happy to help.