Sovereignty Education and Defense Ministry (SEDM)
INDEX OF FEDERAL TAX NOTICE AND LETTER RESPONSES
Form #07.301

“Be diligent to [investigate and expose the truth for yourself and thereby] present yourself [and the public servants who are your fiduciaries and stewards under the Constitution] approved to God, a worker who does not need to be ashamed, rightly dividing the word [and the deeds] of truth.  But shun profane babblings [government propaganda, tyranny, and usurpation] for they will increase to more ungodliness.  And their message [and their harmful affects] will spread like cancer [to destroy our society and great Republic].” 
[2 Tim. 2:15-17, Bible, NKJV]
TABLE OF CONTENTS:
  1. Letter and Notice Number Placement
  2. Frequently Asked Questions (FAQ) About Our Response Letters
  3. Obtaining and Automated Response Letter

  4. Resources for Writing Effective Federal Response Letters

    4.1  References Helpful in Responding

    4.2  Forms Useful in Responding

    4.3  Canned Generic Responses

    4.4  Correcting False Information Returns

    4.5  Rebutting False Government and Legal Profession Propaganda

    4.6  Tax Audits, Summons, and Examinations

  5. Federal Tax and Law References

  6. Federal Response Letters

    6.1 Notices

    6.2 Letters

    6.3 Situational Correspondence

NOTE:  The purpose of a response letter is NOT to reduce your tax liability or violate any law, but to lawfully assert and defend your constitutional rights, expose violations of law by the government, and to petition the government for a redress of grievances as authorized by the First Amendment to the United States Constitution.  Our response letters are only available to those who are "nontaxpayers", which we define as persons NOT subject to Internal Revenue Code Subtitle A, and who consent unconditionally to our SEDM Fellowship Member Agreement.  Since our items are not available to "taxpayers", then it is impossible to describe them as "tax shelters" or to reduce the liability of those who might read them or unlawfully interfere with the proper or lawful administration of the tax codes by using them.  None of the materials available on this website are authorized to be used to accomplish any commercial purpose that might subject us to government regulation.  See our Response Letter Frequently Asked Questions, #22 for details.  The content of this page and everything available through it are covered by our Disclaimer.

1.  Letter and Notice Number Placement

All letter and notice numbers appear in either the upper right (CP notices) or lower right (Letters) corner of the IRS correspondence you received.  Look on your letter in this location and then scan down the list on the left-hand side for the number of your correspondence to find out what it is.  When you locate the notice or letter number that matches the one you received, if the notice or letter number has a blue underline, you can click on it to see a sample of the notice or letter.

2.  Frequently Asked Questions (FAQ) About Our Response Letters

Below are places you can get nearly every question and technical issue you might have addressed regarding our response letters:

  1. Support Page, Section 3: Tax Response Letter Help

  2. Frequently Asked Questions About Our Response Letters

3.  Obtaining an Automated Response Letter

After you find the notice or letter number that corresponds to the one you received, look in the second column below to find out if we have a responsive letter.  If we do, you will see the words "Get Response" in the second column.  Click on this phrase on the row that corresponds to your letter and you will be taken to the response letter you need.  Then just add it to your cart, and checkout. 

NOTE:

1.  If the Federal Letter or notice you received does not appear on this page, the item you need is the "New Federal Response letter".  Please do not send us new notices to write responses to if they are targeted towards businesses, because we only help individuals and not businesses.

2.  If you find that the notice or letter you received does have a response in the list below but your letter is not exactly the same as the sample we provide and you have questions about whether our response letter would be suitable BEFORE you get it, then please:

  • Write down your question or concern onto a fax cover sheet.
  • Fax the question you have along with your Federal notice to: 800-753-7661.  Attach the fax cover sheet.
  • You will then be contacted shortly thereafter via either email or phone to answer your question about the suitability of the response letter we offer.  If the letter we offer isn't suitable, you will be told if or when a modified response letter will be available that addresses your concerns.

4. Resources for Writing Effective Federal Response Letters

4.1  References Helpful in Responding

  1. Writing Effective Response Letters, Form #09.006-brief article that describes how to respond to IRS collection notices

  2. Techniques for Building a Good Administrative Record, Form #09.008-very important!

  3. Important Government Contacts-(OFFSITE LINK) who to write your response to

  4. Responding to Federal and State Tax Correspondence - chapter 3 of our Tax Fraud Prevention Manual.  Thorough treatment of how to write effective response letters.

  5. Trade or Business Scam (HTML, OFFSITE LINK))-IMPORTANT!  Describes the true nature of the federal income tax under I.R.C. Subtitle A as an indirect excise tax upon privileged federal contracts and employment

    PDF:  Trade or Business Scam, Form #05.001

    HTML (OFFSITE LINK):  Family Guardian

  6. Why Domicile and Becoming a "Taxpayer" Require Your Consent -IMPORTANT!  Describes where the government's authority comes from to collect all income taxes and why you don't have a domicile where they can collect

    PDF:  Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002

    HTML (OFFSITE LINK):  Family Guardian

  7. About SSNs/TINs on Tax Correspondence-VERY IMPORTANT!

    PDF:  About SSNs/TINs on Tax Correspondence, Form #05.012

    HTML:  About SSNs/TINs on Tax Correspondence, Form #07.102

  8. The Notary Certificate of Dishonor Process, Form #09.014 -use this process to win in court against the IRS by gathering evidence of default that the judge has no choice but to admit

  9. Government Instituted Slavery Using Franchises, Form #05.030  (PDF) - Describes what franchises do to your standing in the government's courts. 

  10. Federal and State Income Taxation of Individuals Course, Form #12.003-short SEDM Powerpoint training presentation that gives good overview of how income taxation works

  11. Nonresident Alien Position, Form #05.020 -the ONLY position that people using this page can take without violating the Member Agreement.

  12. Federal Enforcement Authority in States of the Union, Form #05.032 -IMPORTANT!  Proves that most federal law may only be enforced against government employees, instrumentalities, agents, officers, and benefit recipients.

  13. Your Exclusive Right to Declare and Establish Your Civil Status, Form #13.008-proves that revenue agents, financial institutions, payroll clerks, and private companies acting as public officers called "withholding agents" cannot lawfully interfere with, change, or coerce any change in any government form you submit.

  14. Why Your Government is Either a Thief or You Are a "Public Officer" for Income Tax Purposes, Form #05.008 -IMPORTANT!  Use this as an attachment to prove why Subtitle A of the Internal Revenue Code, in context of employment withholding and earnings on a 1040, are connected mainly with federal agencies and instrumentalities

  15. Why You Shouldn't Cite Federal Statutes as Authority for Protecting Your Rights (OFFSITE LINK)-Family Guardian

  16. Internal Revenue Manual-(OFFSITE LINK) IRS
  17. IRS Website Search-(OFFSITE LINK) hidden from users on the IRS website

4.2  Forms Useful in Responding

  1. Response Letter Exhibit Catalog-useful exhibits that appear in our response letters for your use and reuse

  2. Federal Forms and Publications-(OFFSITE LINK) Family Guardian
  3. Federal Forms and Publications-(OFFSITE LINK) IRS

  4. SEDM Form and Publication Index-forms you can reuse for various important occasions, such as response letters, opening financial accounts, etc.  See Section 7, which contains Response Letter forms

  5. Trade or Business Scam -IMPORTANT!  Describes the true nature of the federal income tax under I.R.C. Subtitle A as an indirect excise tax upon privileged federal contracts and employment

    PDF:  Trade or Business Scam, Form #05.001

    HTML (OFFSITE LINK):  Family Guardian

  6. Why Domicile and Becoming a "Taxpayer" Require Your Consent -IMPORTANT!  Describes where the government's authority comes from to collect all income taxes and why you don't have a domicile where they can collect

    PDF:  Why Domicile and Becoming a "Taxpayer" Require Your Consent, Form #05.002

    HTML (OFFSITE LINK):  Family Guardian

  7. Tax Form Attachment, Form #04.201 -IMPORTANT!  attach this to all ORIGINAL or STANDARD IRS forms you send in in order to avoid prejudicing your rights or sovereignty using the false presumptions deliberately included on IRS forms.  Use AMENDED rather than STANDARD IRS forms and if you are FORCED to use STANDARD IRS forms, ensure that this form is attached to every correspondence.    Attaching this form to all STANDARD state tax forms is a MANDATORY requirement of the SEDM Member Agreement that all Members must observe.

  8. About the IRS form W-8BEN, Form #04.202-what this important form is for and how to fill out

  9. Why It Is Illegal for Me to Request or Use A Taxpayer Identification Number, Form #04.205 - use this form if people insist on Taxpayer Identification Numbers.  Members are not allowed to request or use SSNs or TINs.

  10. Unlawful Levy and Lien Warning Notice, Form #07.107-Send this form if the IRS sends you a collection notice indicating that they intend to levy your assets and contact third parties.

  11. Wrong Party Notice, Form #07.105 - use this form if the notice you receive refers to you using a Social Security Number, "Taxpayer Identification Number" or a "taxpayer"

  12. Payment Delinquency and Copyright Violation Notice, Form #07.106 - Use this form if they ignore your response and continue bothering you

  13. Notice of Pseudonym Use and Unreliable Tax Records, Form #04.206 -IMPORTANT!  Use this form with your withholding paperwork and in your IRS response letters as a defense mechanism against unlawful enforcement by the government.  Gives you anonymity lawfully without any authorized adverse consequence.

  14. Test for Federal Tax Professionals, Form #03.009-send this to tax professionals and collection agents who assert that you have a liability

  15. Resignation of Compelled Social Security Trustee, Form #06.002-document that you can use to quit Social Security for good.  Mail to the Commissioner of the Social Security Administration and the Commissioner of the IRS via Certified Mail with a Proof of Service .  Sending this in is a mandatory requirement of the SEDM Member Agreement.

  16. Demand for Verified Evidence of Lawful Federal Assessment, Form #07.304-use this form in response to IRS collection notices to get documentation of the alleged debt

  17. Why I Am Not Required to File Affidavit, Form #07.103- attach this to your response to a demand to file a tax return, along with corrected information returns

4.3  Canned Generic Responses

  1. SEDM Forms Page: Federal Response Letters

  2. SEDM Forms Page: General Response

  3. Assessment Response:  Federal, Form #07.302-use this as a generic way to respond to IRS collection notices

  4. 1098 Interest: Request for Filing Response, Form #07.108 - use this form if they are requesting you to file based on an IRS form 1098 response from your mortgage company

  5. Federal Demand to File Response: Nonresident Nontaxpayer/Nonfiler, Form #07.303-response to a demand to file a federal tax return

  6. Federal Tax Return Attachment, Form #15.001- file this with 1040NR return to get a non-statutory refund of unlawfully withheld earnings without sacrificing your status as a "nontaxpayer". 
    WARNING:  Members are not allowed to put anything but ZERO in blocks 15 through 19 of this form.  If they put ANYTHING else, they must STOP using our materials and become Members in Bad Standing as described in the SEDM Member Agreement.

4.4  Correcting False Information Returns

NOTE:  The purpose of the articles below is to prevent violation of 26 U.S.C. §7434, 26 U.S.C. §7207, and 18 U.S.C. §912 by the person filling out false information returns and the subject of the false information returns.

  1. The Information Return Scam (OFFSITE LINK) -IMPORTANT!.  false information returns occur in probably 99 % of all tax cases and form the basis for the IRS FRAUD.

  2. Trade or Business Scam-IMPORTANT!  Describes the true nature of the federal income tax under I.R.C. Subtitle A as an indirect excise tax upon privileged federal contracts and employment

    PDF:  Trade or Business Scam, Form #05.001

    HTML (OFFSITE LINK):  Family Guardian

  3. Income Tax Withholding and Reporting Course, Form #12.004-training course which describes laws and requirements relating to tax withholding and reporting for businesses and private employers

  4. Federal Tax Withholding, Form #05.005-short memorandum of law on federal tax withholding

  5. Demand for Verified Evidence of "Trade or Business" Activity: Information Return, Form #04.007-Use this form in the case where someone you work for or with may or definitely will file a fraudulent Information Return against you, and you are not engaged in a "trade or business".  This prevents you from having false or erroneous Information Returns filed against you by educating companies and financial institutions about their proper use.  Information Returns include IRS Forms W-2, 1042-S, 1098, and 1099.

  6. Certification of Federal Privileged Status, Form W-0, Form #04.211-use this to establish evidence from your private employer that you are not engaged in a "trade or business" or any other federally privileged status.

  7. Correcting Erroneous Information Returns, Form #04.001-incorporates the following four links

  8. Corrected Information Return Attachment Letter, Form #04.002-incorporates the following four links

  9. Correcting Erroneous IRS form 1042's, Form #04.003-how to correct erroneous reports of "trade or business" earnings from financial institutions and companies who contract your work

  10. Correcting Erroneous IRS form 1098's, Form #04.004-how to correct erroneous reports of "trade or business" earnings from mortgage companies who are not obeying the law

  11. Correcting Erroneous IRS form 1099's, Form #04.005-how to correct erroneous reports of "trade or business" earnings from financial institutions and companies who contract your work

  12. Correcting Erroneous IRS form W-2's, Form #04.006-what this important form is for and how to fill out

  13. Legal Notice to Correct Fraudulent Tax Status, Withholding, and Reporting, Form #04.401-if you try administratively to correct your tax status, withholding, and reporting and your business associates or private employer refuse to do so and refer you to the legal department, send the legal department or corporate counsel this letter.

  14. About the IRS form 56, Form #04.204-what this important form is for and how to fill out

  15. About the IRS form W-8BEN, Form #04.202-what this important form is for and how to fill out

  16. Information Returns Processing (OFFSITE LINK)-IRS

  17. 26 U.S.C. §7434: Civil Damages for Fraudulent Filing of Information Returns (OFFSITE LINK)

  18. 26 U.S.C. §7207: Fraudulent Returns, Statements, or other documents (OFFSITE LINK)

  19. 26 U.S.C. §6041: Information at source (OFFSITE LINK)

  20. 26 CFR §1.6041-1: Return of information as to payments of $600 or more (OFFSITE LINK)

  21. 26 CFR §1.6041-2: Return of information as to payments to employees (OFFSITE LINK)

  22. 26 CFR §1.6041-3: Payments for which no return of information is required under section 6041 (OFFSITE LINK)

  23. 26 CFR §1.6041-4: Foreign-related items and other exceptions  (OFFSITE LINK)

4.5  Rebutting False Government and Legal Profession Propaganda

  1. Flawed Tax Arguments to Avoid, Form #08.004- VERY IMPORTANT!

  2. Test for Federal Tax Professionals, Form #03.009 -questions you can send with your response that definitively establish your status

  3. Federal Jurisdiction, Form #05.018-give you legal tools to rebut false assertions of authority by IRS in their collection letters.

  4. Presumption:  Chief Weapon for Unlawfully Enlarging Federal Jurisdiction, Form #05.017-SEDM memorandum of law from our Forms Page

  5. Admissions relating to alleged liability, Form #03.003-a series of questions that establish definitively with evidence that you are not liable that you can attach to a response letter

  6. Reasonable belief about tax liability, Form #05.007-use this document to show in your response letter why you believe you do not have a tax liability

  7. Meaning of the word "includes" and "including", Form #05.014 -Rebuts the most frequent bogus argument used on the internet about the jurisdiction of the federal government

  8. Rebutted Version of the IRS Pamphlet "The Truth About Frivolous Tax Arguments", Form #08.005-attach to your correspondence with the government or bring to an audit.  The questions at the end are KILLERS and will have the government cockroaches scurrying.

  9. Rebutted version of Dan Evans' "Tax Resister FAQs", Form #08.007 (OFFSITE LINK)- rebuttal to some of the more common flawed arguments that get people into trouble.

  10. Rebutted version of Congressional Research Service Report 97-59A entitled "Frequently Asked Questions About The Federal Income Tax", Form #08.006

  11. Tax Deposition CD-evidence from the We The People Truth in Taxation Hearing with MUCH added material.  Organized to make things easy to find.

  12. Tax Deposition Questions-(OFFSITE LINK) evidence from the We The People Truth in Taxation Hearing with MUCH added material.  Organized to make things easy to find.

  13. Internal Revenue Manual Section 4.10.12: Frivolous Return Programs
      Part 1
      Part 2
  14. IRS Notice 2007-30: Frivolous Positions: Positions that will subject "taxpayers" (but NOT " nontaxpayers") to a $5,000 frivolous return penalty under the provisions of 26 U.S.C. §6702.

4.6  Tax Audits, Summons, and Examinations

  1. Handling and Getting a Collection Due Process Hearing, Form #09.005-VERY IMPORTANT!

  2. Amended IRS form 12153: Request for Collection Due Process Hearing, Form #03.011

  3. Collection Due Process Hearing Appointment Confirmation Response, Form #03.027
  4. Nontaxpayer's Audit Defense Manual, Form #06.010-how to handle an audit
  5. IRS Due Process Meeting Handout, Form #03.008
  6. Marital Discovery Privilege, Form #03.019-you can assert "spousal privilege" if the IRS asks you about your spouse at a summons hearing
  7. IRS Summons Response: Accused Party, Form #03.020-response to an IRS 2039 summons of the accused party
  8. IRS Summons Response: Spouse, Form #03.021-response to an IRS 2039 summons of spouse of accused party
  9. Authorities on "Summons" (OFFSITE LINK)-Family Guardian
  10. U.S. Dept. of Justice Summons Enforcement Manual:
  11. Digital Voice Recorders (OFFSITE LINK)-get one of these for your meeting and record it

  12. When the IRS levies your assets, it is accomplished using IRS Form 668(W)(c ).  Prior to the issuance of this form or the seizure of assets, pursuant to 26 U.S.C. §6331, they are required to offer you an opportunity for a Collection Due Process (CDP) hearing pursuant to:
    12.1. 26 U.S.C. §6330 (OFFSITE LINK):  Notice and Opportunity for Hearing Before Levy.
    12.2. 26 CFR §301.6330-1 (OFFSITE LINK): Notice and opportunity for hearing prior to levy

  13. When the IRS liens your real property, it is usually accomplished using IRS Form 668(Y)(c ).  Before issuance of this notice, IRS required to offer you a Collection Due Process (CDP) pursuant to:
    13.1  26 U.S.C. §6320 (OFFSITE LINK):  Notice and opportunity for hearing upon filing of notice of lien
    13.2  26 CFR §301.6320-1 (OFFSITE LINK): Notice and opportunity for hearing upon filing a notice of federal tax lien

5.  Federal Tax and Law References:

  1. Federal and State Tax Withholding Options for Private Employers, Form #09.001-pamphlet which describes the proper application of payroll withholding under Subtitle C of the Internal Revenue Code and its relationship to Subtitle A of the Internal Revenue Code

  2. Geographical Definitions and Conventions-IMPORTANT!  Defines how to read and understand geographical terms and capitalization within both federal and state law.  Most freedom lovers simply do not understand these conventions and this misunderstanding is a direct result from misunderstandings about the Separation of Powers Doctrine that is the heart of the United States Constitution.

  3. Fair Debt Collection Practices Act (FDCPA), 15 Chapter 41, Subchapter V  (OFFSITE LINK)-act under which all tax debts must be collected

  4. 26 U.S.C. §6304: Fair Tax Collection Practices  (OFFSITE LINK)-IRS subject to this.  Anything that mentions "taxpayer" can't and doesn't apply to you

  5. Uniform Commercial Code (UCC) (OFFSITE LINK) -Cornell
  6. Authorities on "Liens" (OFFSITE LINK)-Family Guardian
  7. Authorities on "Levies" (OFFSITE LINK)-Family Guardian
  8. Authorities on "Substitute For Returns (SFRs)" (OFFSITE LINK)-Family Guardian

  9. Legal Research Sources-(OFFSITE LINK) Family Guardian Website

  10. Legal Research DVD-extensive legal references you can use in writing your response letter
  11. Law DVD - (OFFSITE LINK) Family Guardian Website
  12. IRS Published Products Catalog, Document 7130 - This catalog lists all of the current IRS forms, publications, and notices.  It is NOT available in either paper or electronic form directly from the IRS and can only be obtained from our website.
  13. IRS Publication 676: Catalog of Federal Tax Forms, Form Letters, and Notices (OFFSITE LINK, large file: 13 MB)-  use this to look up the meaning of a specific notice or form.  Older than document 7130, but has the notices and form letters that 7130 does not.
  14. International Taxpayer (OFFSITE LINK)-IRS.  For use by "nonresident aliens", who are the only persons that can use this website
  15. Taxation of Nonresident Aliens (OFFSITE LINK)-IRS.  For use by "nonresident aliens", who are the only persons that can use this website.  HOWEVER, anything that reads "taxpayer" does not pertain to you.
  16. IRS CP Notice Mailing Guide-(OFFSITE LINK) IRM Exhibit 3.13.62-56  (01-01-2004)
  17. U.S. Code (OFFSITE LINK)

  18. 26 CFR (OFFSITE LINK)

  19. 26 CFR 1.1441-1: Requirements for the deduction and withholding of tax on payments to foreign persons (OFFSITE LINK)-GPO website
  20. Sovereignty Forms and Instructions-(OFFSITE LINK) Family Guardian
  21. CFS Tax Research CD-ROM-(OFFSITE LINK) entire Internal Revenue Code, Treasury Regulations, Bulletins, etc on one compact disk
  22. United States Supreme Court Plus CD-ROM-(OFFSITE LINK) all of the rulings of the Supreme Court from 1789 to the present, on one CD-ROM for a very low price.  EXCELLENT!
  23. Practical Guide to Tax Issues in Employment (OFFSITE LINK), Julia K. Brazelton, CCH, $95.  Watch out!  This is a Pharisee publication and these people are ministers of propaganda for the IRS.  
  24. CCH Publications on Tax Practice and Procedure (OFFSITE LINK).  Watch out!  This is a Pharisee publication and these people are ministers of propaganda for the IRS.
  25. American Payroll Association Basic Guide to Payroll (OFFSITE LINK), Joanne Mitchell-George and Delores Risteau, CPP, CCH, $210.    This is a Pharisee publication and these people are ministers of propaganda for the IRS.  
  26. Payroll eLibrary (OFFSITE LINK)-the most extensive collection of payroll resources in one place.  CCH
  27. Payroll Management Guide  (OFFSITE LINK)-CCH
  28. Multistate Payroll Guide   (OFFSITE LINK), by John F. Buckley, 2003; Aspen Publishers, http://www.aspenpublishers.com; ISBN 0-7355-3191-9.  This book is widely used by the payroll industry as an authoritative source of information about state income tax withholding.

6. Federal Response Letters

6.1. Notices:

Item
#		 Notice
number
(click to see sample)		 Get
responsive
letter		 Title Special circumstance(s)
(if any)		 Description

(See IRS Document 7130, section N, for a detailed explanation of the proper use of each of the forms listed here)
INDIVIDUAL NOTICES (from Individual Master File, or IMF, for "individuals")
  Notice 393   Information on an IRS Determination to Withhold Records Exempt From the Freedom of Information Act-5 U.S.C. 552   Provided in response to Freedom of Information Act (FOIA) requests, where certain data items requested could not be provided.
  CP-02       Issued to inform the taxpayer when all or a portion of the ES penalty has been waived (9212-9311)
  CP-04       Issued to inform the taxpayer that the portion  of the ES penalty attributable to wages was waived (8712-8811)
  CP-05       Issued to remind taxpayer of requirement for SSN for dependents claimed as exemptions.
  CP-07       Issued annually from each service center to all taxpayers who received CPs 23, 24, or 25 (ES discrepancy) for the processing year.  Will contain ES payments through November.
  CP-08       Issued to inform taxpayer that refund is being released by name or TIN is still in error.
  CP-09       Issued to inform taxpayer of potential EIC.
  CP-10       Issued as a first notice to inform taxpayer that there was an error in computation of his/her individual income tax return and there is an overpayment of $1.00 or more.  Also informs the taxpayer of the amount of credits actually applied to his/her next taxable period, if the taxpayer requested amount and the credited amount differ by $1.00 or more. 
  CP-12   Math Error - Overpayment of $1 or more   http://www.irs.gov/taxpros/page/0,,id=16020,00.html
  CP-13       Individual income tax return and:
CP-11:  Balance Due (Over $5.00)
CP-12: Overpayment of $1.00 or more
CP-13:  Even Balance
5.1.001 CP-14 Get response Balance Due, No Math Error   http://www.irs.gov/taxpros/page/0,,id=16021,00.html
5.1.002 CP-15 Get response Notice of Penalty Charge   Issued to inform the taxpayer that Civil Penalty has been assessed.
  CP-15A       Issued for MFT 55 to inform taxpayer of tax periods (up to 25) upon which 100-percent penalty is based.
  CP-16       Issued as a first notice to inform the taxpayer that:
1) There was an error in computation on his/her individual Income Tax Return, and
2) There is an overpayment of $1 or more, and,
3) Part of that overpayment was used to offset another individual Tax Liability.
  CP-17       Issued to inform a taxpayer of a refund caused by the release of an excess estimated tax credit freeze.
  CP-18       Issued to advise the taxpayer that a portion of his/her refund is being withheld due to an unallowable item on the return.
  CP-19       Issued to inform a taxpayer that there was one or more unallowable item(s) on his/her return and that there is a balance due.
  CP-20       Issued to inform a taxpayer that there was one or more unallowable item(s) on his/her return and there is an overpayment of $1.00 or more. (Follow up to CP-18)
5.1.003 CP-21 Get response     These are all Examination and DP Tax Adjustment notices resulting in a balance due of less than $5.00, an overpayment, even settlement condition, and those resulting in a balance due of $5.00 or more when the account was in TDA status prior to the adjustment.
5.1.004 CP-22 Get response     These are all Examination and DP Tax Adjustments resulting in a balance due of $5 or more when the account was not in TDA status prior to the adjustment or when the account is going to TDA status in the current cycle.
5.1.005 CP-22E Get response     These are all Examination and DP Tax Adjustments resulting in a balance due of $5 or more when the account was not in TDA status prior to the adjustment or when the account is going to TDA status in the current cycle.
  CP-23/24/25       Issued to inform a taxpayer that the estimated tax credits claimed on his/her return do not agree with the credits posted to the IMF and there is a difference.
CP-23:  Balance due of $1 or more
CP-24: Overpayment of $1 or more
CP-25:  Balance due or overpayment of less than $5
  CP-29       Issued to a taxpayer to request information pertaining to the original return filed when an amended return is received and there is no record of the original on master file.
  CP-30       Issued to inform the taxpayer that we have recomputed ES Tax Penalty and part or all of prepaid ES penalty is refunding.
  CP-30A       Issued to inform the taxpayer that his/her refund check was returned as undelivered, and requests the taxpayer to supply IRS with his/her correct address.
  CP-31       Issued to inform the taxpayer that his/her refund check was returned as undelivered, and requests the taxpayer to supply IRS with his/her correct address.
  CP-33       Error Delay Notice-Issued to inform the taxpayer that there has been a delay in his/her refund.  No math error.
  CP-34       Issued to acknowledge the receipt of an amended return.
  CP-36       Issued each time a return, or a 290 transaction with a DLN block number between 200 and 299 (form 1040X) posts to a module with a return with transaction code 150, 976, 977 already posted.
  CP-37       This notice is generated whenever a Form 2363 is input to the IMF to change a social security number or name control (or by a generated resequencing as a result of SSN invalidation) but the account fails to properly resequence because the resequence transaction matches another account on SSN but fails to match on any name control.  The account attempting to resequence is restored to its original location on IMF.
  CP-38       Service Center Notice issued for the DATC/ASTA project
  CP-39       Issued to inform the taxpayer that an overpayment from a secondary SSN account has been applied to his/her balance due.
  CP-41       Issued to notify the Service Center that an unresolve manual refund freeze has been present on the master file for more than 7 cycles.
  CP-42       Issued to inform the taxpayer that an overpayment from his/her account has been used to offset a balance due in a secondary SSN account.
  CP-43       This notice is issued to notify the Service Center of the account controlling name line in order that a name change to the tax year prior to the latest ear on file may be input correctly and cause the account to properly resequence.
  CP-44       To notify the S.C. that an IMF overpayment is available for application to a non-IMF outstanding liability.  It is also used (rarely) to notify the Service Center of an available overpayment for use in a pending Offer-in-Compromise case.  Issued when there is a refundable credit of $10 or more in a tax module and a 130 transaction (account frozen from refunding pending application of overpayment) is present in the entity module.
  CP-45       Issued to inform a taxpayer of the amount of credits actually applied to his/her next taxable period, if the taxpayers requested amount and the credited amount differ by $1.00 or more.
  CP-45S       Issued to inform a taxpayer that an additional amount has been credited to their next year's estimated tax.
  CP-46       Issued to notify the Service Center that a refund is due on an "L" or "W" coded income tax return, and there is no second name for that return on the master file.
  CP-47       Used to notify taxpayer that overpayment has been applied to past due obligation under Public Law 97-35
  CP-48       Annual notice of obligation issued to the taxpayer advising that an offset will occur.
  CP-49   Overpaid Tax   http://www.irs.gov/taxpros/page/0,,id=16024,00.html
  CP-50       Issued to notify a taxpayer of the IRS computation of tax and account balance on a non-computed FOrm 1040EZ
  CP-50A       IRS computation of balance due on non-computed 1040EZ-1
  CP-50B       IRS computation of an overpayment on non-computed 1040EZ-1
  CP-50C       IRS computation of even balance on non-computed 1040EZ-1
  CP-51       Issued to notify a taxpayer of the IRS computation of tax and account balance on a non-computed Form 1040EZ
  CP-52       Issued to inform a taxpayer that the self-employment earnings claimed on his/her return have been reduced by $100 or more, or whenever earnings are reduced below $400 regardless of the amount of the reduction.
  CP-53       Issued to notify taxpayer that an electronic fund transfer is not honored.
  CP-54       Issued when a return or declaration in either full or abbreviated entity format posts to the invalid segment of the IMF.
  CP-55       Issued to inform the Service Center that a transaction for a FOrm 5344 adjustment posts (CD47) with a DLN in a 790-799 or 900-999 blocking series to cause association of the original return with an adjustment made utilizing a taxpayers retained copy of a return.  Also generated on Forms 1040X in blocking series 900-999 (TC294/295), 980-989 (TC290) and MFT55 block 530-539 (TC290)
  CP-56       Issued to remind the taxpayer that their invalid number is still present.
  CP-57       Issued to notify the taxpayer that they have defaulted on a direct debit installment agreement due to insufficient funds.
  CP-58       Issued to request information concerning spouse's SSN.  This notice is generated whenever the spouse's SSN is missing and the FS Code is 2, 6, or 7.
  CP-59 Get response     Issued to request information concerning validity of spouse's SSN.
  CP-60       Issued to advise taxpayer of a credit reversal adjustment to the account. (IMF)
  CP-62       Issued when posting the credit portion of doc code 34 containing a Correspondence Received Date.
  CP-64       Notice of Tentative Carryback Allowance.
  CP-71       Issued to remind the taxpayer of a balance of tax due.  Notice is generated for (1) modules in status 23 with a module balance of $25.00 or more and (2) modules in status 22 with an unreversed TC530 with closing code 09 and module balance of $25.00 or more.
5.1.006 CP-71A Get response     Issued annually to remind the taxpayer of a balance of tax due on a module that has been in Currently Not Collectible status for at least 65 cycles with closing code 12 or 24-32.  The tolerance is $50.00.
5.1.007 CP-71C Get response     Issued annually for all TDA's in the queue that have been in status 24 for at least one year.  Will reflect SCCB return addresses and ACS telephone numbers.
5.1.008 CP-71D Get response Past Due Tax Reminder   Past Due Tax Reminder
  CP-71S       Issued top recipients of CP71 who have not full-paid their accounts.  TP will use this notice to request an installment.
  CP-80        
  CP-83       Issued to solicit the taxpayer's agreement to the proposed reassessment of the abated tax due to a math error.
  CP-86       Issued when revenue receipt is input to a module restricted form generating interest or FTP.
  CP-87       Sets an AIMS Indicator to issue AIMS opening records when TC 150 posts.  Issued when TC 424 with SPC 010 or 020-041 posts and no TC 150 is posted.
  CP-88       Provides a means for resolving accounts on the invalid segment of the Individual Master File.
5.1.009 CP-90 Get response      
5.1.010 CP-91 Get response Notice of Levy on SSA Benefits   Note:  Levy on SSA benefits is ILLEGAL, as per 42 U.S.C. §407
  CP-92   Notice of Levy on your State Tax Refund and Notice of Your Right To A Hearing    
  CP-93       Notice is generated when a module contains a duplicate filing condition and an unreversed TC420 or TC576.
  CP-95       Used to inform SC that follow up action should be taken when module balance on posted TC530 is increased by $1,000 or more debit.
  CP-96       Used to journalize the amount of a transfer out and to prepare the transfer document.  Generated whenever a TC400 posts to a tax module.
  CP-97       Service Center notice issued when TC841 posts to a module when TC971 AC 11.
  CP-98       Generated to notify the Service Center that the return (TC150) has posted to a module in which such notification was previously requested.
BUSINESS NOTICES (from Business Master File, or BMF)
(NOTE:  If you are a natural/biological person and you get one of these notices, the IRS computer records are in error and you need to fix this immediately!  See section 5.6.9 of The Great IRS Hoax for further details.)
  CP-101       Math error on Form 940 or 940 EZ resulting in a net balance due.
  CP-102       Math error on Form 941, 942, or 943 resulting in a net balance due.
  CP-103       Math error on Form CT-1 resulting in a net balance due.
  CP-104       Math error on Form 720 resulting in a net balance due.
  CP-105       Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net balance due.
  CP-106       Math error on Form 990PF, 5227 or 4720 resulting in a net balance due.
  CP-107       Math error on Form 1042 resulting in a net balance due.
  CP-108       An FTD coupon received was incomplete.
  CP-109       Explaining that the return was delayed in processing because of the Employer Identification Number or name shown on the return.
  CP-111       Math error on Form 940 or 940EZ resulting in a net overpayment.
  CP-112       Math error on form 941, 942 or 943 resulting in a net overpayment.
  CP-113       Math error on Form CT-1 resulting in a net overpayment.
  CP-114       Math error on Form 720 resulting in a net overpayment.
  CP-115       Math error on Form 11C, 706, 709, 2290 or 730 resulting in a net overpayment.
  CP-116       Math error on Form 990-PF, 5227, or 4720 resulting in a net overpayment.
  CP-117       Math error on Form 1042 resulting in a net overpayment.