What is an Underreporter notice?
Sarah Duran
Published Apr 08, 2026
The IRS receives information from third parties, such as employers and financial institutions. Using an automated system, the Automated Underreporter (AUR) function compares the information reported by third parties to the information reported on your return to identify potential discrepancies.
What is a 1444 notice from the IRS?
Notice 1444-A, You May Need to Act to Claim Your Payment. The IRS mailed this letter last year to people who typically aren’t required to file federal income tax returns but may have been eligible for the first Economic Impact Payment.
This notice provides information about the amount of the payment, how the payment was made and how to report any payment that wasn’t received. Notice 1444, Your Economic Impact Payment. The IRS mailed this notice within 15 days after the first payment was issued in 2020.
What is a matching notice IRS?
The letter is called an IRS Notice CP2000, and it gives detailed information about issues the IRS identified and provides steps taxpayers should take to resolve those issues. This isn’t a formal audit notification, but a notice to see if the taxpayer agrees or disagrees with the proposed tax changes.
How to respond to IRS Notice of underreported income?
On the Response form, indicate whether you agree or disagree with all, some, or none of the proposed changes. If you would like to authorize someone other than yourself to contact the IRS concerning the notice, include the information requested in the Authorization section of the Response form.
What is topic No.652 notice of underreported income?
Topic No. 652 Notice of Underreported Income – CP2000 The IRS receives information from third parties, such as employers and financial institutions. Using an automated system, the Automated Underreporter (AUR) function compares the information reported by third parties to the information reported on your return to identify potential discrepancies.
When to report a suspicious IRS letter or notice?
When the notice or letter looks suspicious. Please visit our Report Phishing page if you receive a notice or letter that looks suspicious and was designed to appear as though it came from the IRS. You can also call 800-829-1040.
What to do if you receive a fraudulent IRS letter?
If, when you search for your notice or letter using the Search on this page, it doesn’t return a result, or you believe the notice or letter looks suspicious, contact us at 800-829-1040. If you determine the notice or letter is fraudulent, please follow the IRS assistor’s guidance or visit our Report Phishing page for next steps.