CP2501: Initial Contact to Resolve Discrepancy Between Income, Credits, and/or Deductions Claimed on Return and Those Reported by Payer
Pre-CP2000 Contact Letter. In certain situations, an initial notice sent to the taxpayer requesting an explanation to resolve a discrepancy between items reported by the taxpayer on the tax return and the information provided by third parties regarding those items. If the taxpayer fails to respond or if the response is insufficient, the Service sends a CP2000 notice proposing an adjustment. [IRM Exhibit 1.4.19-1]
Updated: June 23, 2025