Issuing an alert to tax professionals and taxpayers, the Internal Revenue Service is warning them about a new fake tax scam involving fake CP2000 notices.
CP2000 notices are sent as part of the IRS’s Automated Underreporter Program when income reported from third party sources, such as employers or 1099’s does not match the income reported on a tax return. It is always sent to the taxpayer through the U.S. Postal Service.
In the new scam, the fake CP2000 notice is sent as an attachment to an email, stating there is additional unpaid taxes owed relating to the Affordable Care Act.
The notices appear to be issued from an Austin, TX address and includes the request that a check be mailed to an Austin post office box. The email also has a “payment” link within the email.
The IRS is requesting anyone receiving this email forward it to email@example.com and delete it immediately. To confirm any notices received by mail, taxpayers and tax pros should go to the IRS web page and search, “Understanding Your Notice” where you can see an image of an actual form for comparison.