CP2000 Initiative

A taxpayer who receives a CP2000 notice must file an amended State return reflecting the adjustments on the CP2000 notice within six months of receiving the CP2000 notice.

Failure to file an amended North Carolina individual income tax return reflecting the adjustments indicated on the CP2000 notice will result in a Notice of Individual Income Tax Assessment from the NCDOR.

• The explanation printed on the Notice of Individual Income Tax Assessment for this initiative states: We have adjusted your State return based on information obtained from the Internal Revenue Service’s CP2000 document matching program under Section 6103(d) of the Internal Revenue Code. 

Action is required within 45 days of the date of the Notice of Individual Income Tax Assessment. This information is also found on your notice.

If you agree with the adjustment on the Notice of Individual Income Tax Assessment, then please pay the total amount due.

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If you have already filed an amended State return that reflects your accurate Adjusted Gross Income (AGI):

• Check the designated area in the EXPLANATION section of your notice
• Attach a copy of the amended return
• Mail the entire notice without payment to:
  • Correspondence Unit, PO Box 1168, Raleigh, NC 27602

If you do not agree with the assessment:

• Provide information to show that the Internal Revenue Service amended their adjustment, or that our adjustment of your Adjusted Gross Income (AGI) is in error.
  • Please mail supporting documentation along with your notice to: Correspondence Unit, PO Box 1168, Raleigh, NC, 27602.
• Request that the department review the assessment as the first step in your appeals process.
  • Your request for review must be received within 45 days of the date of the notice.