What this notice is about We issue a CP05B notice when the IRS receives a tax return that shows a refund amount and we can’t determine if the income reported on the tax return matches the income reported to us by payers. The IRS is holding your refund until we receive the additional information we requested from you to determine if the income is correct before we can release your refund. What you need to do Read your notice carefully. It explains the information you must send to us. Provide copies of the requested documentation to verify the items that we're auditing. Tear off the voucher on the last page of this notice and attach it to the documents you're submitting. Send the requested information within 30 days from the date of this notice to the address shown on the notice. You may want to Review this notice with your tax preparer. Consider an IRS Identity Protection PIN to help prevent misuse of your taxpayer identification number on fraudulent federal income tax returns. Learn more at IRS.gov/ippin. Contact the Taxpayer Advocate Service (TAS) if you’re experiencing economic harm. TAS is an independent organization within the IRS that can help protect your taxpayer rights. TAS can offer you help if your tax problem is causing a hardship, or you've tried but haven't been able to resolve your problem with the IRS. If you qualify for TAS assistance, which is always free, TAS will do everything possible to help you. Visit Taxpayer Advocate Service or call 877-777-4778. Frequently asked questions Why is my return being reviewed? While we accept most tax returns as filed, we select some for examination. The IRS examines some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for examination using various methods; including random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099. Having your return selected for examination does not suggest that you made an error or were dishonest. What if I did not file a tax return claiming the items you are questioning and someone else is using my name and social security number? Send us a completed and signed Form 14039, Identity Theft Affidavit PDF. You can also refer to the IRS Identity Theft resource page for more information. Helpful information Publication 3498-A, The Examination Process PDF Tips for next year Review all of your income and withholding documents for completeness and review your return to make sure you are eligible to claim all income, credits and business income that you reported. Reference tools Publication 1, Your Rights as a Taxpayer Publication 17, Your Federal Income Tax Full list of tax forms and instructions Cần trợ giúp? Bạn có thể ủy quyền cho ai đó (tiếng Anh) thay mặt bạn liên lạc với IRS. Xem liệu bạn có đủ điều kiện để nhận được sự trợ giúp từ Trung tâm cho Người đóng thuế có thu nhập thấp (tiếng Anh). Nếu bạn không thể tìm thấy những gì bạn cần trực tuyến, hãy gọi cho IRS theo số ở đầu thông báo hoặc thư gửi cho bạn. Nếu bạn không nhận được thư hoặc thông báo, sử dụng hỗ trợ qua điện thoại Nếu bạn không thể giải quyết hình phạt bằng tự mình, liên hệ Dịch vụ Biện hộ Người đóng thuế, một tổ chức độc lập trong IRS.