Your Tax Letter Scan result

CP05Return review

The IRS is verifying items on your return.
Return under review.

Start hereWait the stated period firstKeep the original letter and its envelope with your records.

These results are general information generated by software. They are not legal advice, no attorney has reviewed them, and they may not capture everything in your situation. No attorney-client relationship exists between you and anyone as a result of this diagnostic.

Tax Letter Scan is a self-directed technology platform that provides general educational information. It does not provide legal, tax, accounting, or financial advice, and it does not create an attorney-client or other professional relationship. No professional reviews your scan or any generated materials. You decide how to proceed and should consult a qualified professional for advice about your facts.

What this code means

The IRS says it needs more time to verify income, withholding, credits, or business income on your return, and it asks you to allow up to 60 days before reaching out.

Check this on your paper

Note the notice date. The IRS asks you not to call until 60 days after that date, and only if you have not received your refund or heard from it by then.

General next-step checklist

  1. 01

    If you filed the return, the IRS says you do not need to take any action during the review window.

  2. 02

    Review your copy of the return for errors while you wait.

  3. 03

    If you did not file the return, someone may have used your information; the IRS directs you to complete Form 14039, Identity Theft Affidavit, and mail it to the address on the notice.

What this result cannot tell you

This tool cannot tell you the outcome of the review or when a refund will be released.

This is a category, not a prediction.

Optional, one-time

The Action Pack

A deeper, notice-specific workbook you can print, mark up, and keep with the letter. Built for the CP05.

No professional reviews, approves, or personalizes this pack. It is general educational information, not advice.

  • A notice-specific verification worksheet
  • A document list built for this exact notice family
  • Common response paths, without choosing one for you
  • Details people often miss on this notice
  • Official help links plus printable call and mailing records
$49once · no subscriptionSee what is inside

Optional referral outside Tax Letter Scan

If you want an attorney to review your situation, Law Office of Alexander Powell, PLLC is a separate law firm owned by our founder, Alexander Powell. It handles tax controversy matters in the District of Columbia and Maryland. It is a different company from Cited Authorities LLC, and choosing to contact it is entirely up to you. Contacting the firm does not make you a client. The firm becomes your attorney only if it accepts your matter after a conflict check and you both sign an engagement agreement. Until then, do not treat anything you send as protected by attorney-client privilege, and do not rely on any deadline running or being handled on your behalf.

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