VALID › Notice Library › CP400 and CP401 notice
In the IRS’s own words · not reviewed by VALID
CP400 notice explained, in the IRS’s own words
The letter states that you can expect to be contacted within 45 or 60 days, depending on your type of case.
Read the full CP400 page on irs.gov ↗
What this notice is about
The letter states that you can expect to be contacted within 45 or 60 days, depending on your type of case.
What letter CP400 and CP401 tells you
- Your case has been received in the Independent Office of Appeals (Appeals)
- Appeals is an independent function within the IRS
- Appeals looks at the facts and the law in your case to try to settle your dispute with the IRS
- You will be contacted within 45 or 60 days, depending on your type of case
- You can call the Appeals Customer Service line to ask about your case if you haven’t heard from Appeals within the timeframe
- A QR code links you to IRS.gov/appeals for more information
Next step
Your assigned Appeals Officer will contact you by letter or phone to schedule the date and time of your appeals conference. To prepare for your appeals conference you may want to view the following:
- Videos of the Appeals process
- Welcome to IRS Appeals
- Appealing a collection action
- Appealing an examination dispute
Additional information
Publication 5, Your Appeals Rights and How to Prepare a Protest If You Don’t Agree PDF
Explains your appeal rights and offers information on how to protest an Internal Revenue Agent's examination report.
Publication 556, Examination of Returns, Appeal Rights and Claims for Refund PDF
Explains the general rules and procedures that IRS follows in examinations, what happens during an examination, your appeal rights and how to file a claim for refund of tax you already paid.
Publication 1660, Collection Appeal Rights PDF
Explains your appeal rights related to the Collection Due Process & Collection Appeal Program. It also explains collection issues that can be appealed and how to appeal them.
Publication 4167, Appeals – Introduction to Alternative Dispute Resolution PDF
Describes the Fast Track Mediation, Fast Track Settlement and Post-Appeals Mediation programs.
Publication 4227, Overview of the Appeals Process Brochure PDF
Explains the mission, overview, and expectations of the appeal process to the taxpayer
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.