Idaho State Tax Commission

CP2000

tax.idaho.gov/cp2000

Protest

« return to main CP2000 page

If you disagree with the IRS's CP2000 notice, follow the instructions provided with the notice. You can also:

  1. Contact the IRS and request a Tax Account Transcript for comparison.
  2. If the Tax Account Transcript differs from the federal CP2000 notice, send the Tax Commission copies of the transcript and the federal CP2000, along with an explanation of the difference. Mail the documents to:

Tax Discovery Bureau - CP2000
Idaho State Tax Commission
PO Box 36
Boise ID 83722-0410

If the Tax Account Transcript is the same as the Idaho CP2000 data and you don't agree with it, you must contact the IRS to submit a request for corrections. If the IRS adopts those changes, Idaho can follow suit.

If not corrected by IRS

If you don't agree with the CP2000 adjustment and it hasn't been corrected by the IRS, you can dispute the Idaho adjustment by filing a written protest within 63 days from the date we issue the Notice of Deficiency Determination (NODD). Send your protest to the Tax Commission at the address shown on the NODD. For your written protest to be accepted, it must include these four items:

  1. Your name, address, and taxpayer identification number.
  2. The tax period(s) covered by the protest.
  3. The specific item(s) in the NODD to which you object.
  4. The specific legal or factual reason(s) you think the notice is in error.

Note: If you submitted an amended federal return to make changes to the amount of the federal CP2000 adjustment, we must verify that the Internal Revenue Service (IRS) accepted your changes. If the IRS accepted your changes, we'll adjust the Idaho NODD accordingly. If the IRS didn't accept your changes, we'll notify you.

Once we receive your protest documents, we'll review them to be sure the required information is included (see above).

  • If your protest isn't acceptable, we'll send you a letter telling you the information we need. You must respond within 28 days. On the 29th day, your protest expires and the NODD becomes due and payable.
  • If your protest is accepted, we'll send you a letter acknowledging your protest within 14 days after receiving it.
Additional information

After you file your protest, you can provide more supporting information for us to consider. If we agree to change the amount due based on the new information, we'll send you a modified report.

Paying to stop interest

You can stop interest from accruing by paying the balance on the CP2000 Billing Letter or the NODD. This won't influence your protest, and you'll get a refund if we determine you don't owe all or part of the extra tax.

Unable to agree

If we're unable to agree on the resolution of the issues, your file will be transferred to the Tax Commission's Appeals department. They'll send you a letter explaining the appeals process, including your hearing rights and how to submit additional information.

Mail to:

Tax Discovery Bureau - CP2000
Idaho State Tax Commission
PO Box 36
Boise ID 83722-0410

Read more about the protest process on the Your Right to Appeal a Notice of Deficiency Determination page.

You can read more about your rights on our Taxpayer Rights page.

Page last updated January 6, 2021. Last full review of page: December 28, 2020.

This information is for general guidance only. Tax laws are complex and change regularly. We can't cover every circumstance in our guides. This guidance may not apply to your situation. Please contact us with any questions. We work to provide current and accurate information. But some information could have technical inaccuracies or typographical errors. If there's a conflict between current tax law and this information, current tax law will govern.