CP 14 notice - can't reach IRS

[ANDYB]

I have a client who received a CP14 notice that is in error. The error is that they are going off the original 1040 e-filed in March and not the amended 1040X e-filed in April. Taxpayer payed the amount owed by the May 15th deadline for the 2020 return. There is no number to call on the top of the notice and no instructions if you disagree with the notice. Calling the general IRS number is futile as they hang up on you due to high call volume.

My question is this - as there is no dispute instructions with the CP-14, where do I mail the information to dispute the amount owed? The CP14 came from the Fresno CA office and the payment instructions are from the Cincinnati OH office. I assume the Fresno office but just checking in case someone has run into this. Thanks for any help.

[TAXNJ]

See the following:

https://www.irs.gov/individuals/unde...ur-cp14-notice

There is suppose to be a telephone number on the notice right corner. If not contact Tax Practitioner hotline to see if notice is correct IRS notice. Also, read reply post mentioning the Tax Attorney article.

[TAXNJ]

Interesting article from an Attorney regarding CP-14 notices (not saying applicable to your scenario).

https://www.thetaxlawyer.com/irs-notices/cp14

[ANDYB]

TAXNJ - thanks for your response. I did look at that IRS reference and looked for a phone number - there was none on the top right corner - just the taxpayers TIN and caller id but no number (strange with caller id indicated and no phone number???). I tried the general number but can never get through. I've also tried the tax practitioner number (866-860-4259) and got the same message (call back later). Given no dispute instructions, I have no idea where to send the information to. If anyone has responded to notice CP14 before, can you verify the response address? I assume it is the IRS address at the top of the letter and not the payment voucher letter but I'm not sure. Thanks.

[FEDUKE404]

You are at the mercy of the IRS which is hopelessly behind in processing many things.
The 1040X likely required some human review.
(Is the IRS notice "in error" for the original tax return, or rather for your. . .but not their. . .consideration of the Form 1040X?)
Doing ANYTHING with the IRS via telephone is now pretty much an exercise in frustration, and one which will often end with no resolution.
Have you tried the "Where's My AMENDED Return?" available on the IRS web site?

[ANDYB]

Thanks FEDUKE404! The CP14 was for the original return. I'll take a look at the "Where's My AMENDED Return?" on the IRS website to see if they've processed it.

[TAXNJ]

TAXNJ - thanks for your response. I did look at that IRS reference and looked for a phone number - there was none on the top right corner - just the taxpayers TIN and caller id but no number (strange with caller id indicated and no phone number???). I tried the general number but can never get through. I've also tried the tax practitioner number (866-860-4259) and got the same message (call back later). Given no dispute instructions, I have no idea where to send the information to. If anyone has responded to notice CP14 before, can you verify the response address? I assume it is the IRS address at the top of the letter and not the payment voucher letter but I'm not sure. Thanks.

Send a “certified signature required return receipt” response letter to the address listed on the letter (per letter instruction). Include copy of the notice showing no IRS contact telephone number. Also, keep trying the Tax Practitioner number.

Again, read reply post mentioning the Tax Attorney article for any insight that may apply.