Tax professionals and taxpayers need to be on high alert concerning a recurring scam involving fake CP2000 notices that are being mailed (via U.S Post Office) to taxpayers under the guise that taxes related to the Affordable Care Act are due. This scam is significant because, by using the U.S. Post Office, it shows that the fraudsters have caught on to the fact the IRS does not use e-mail to send out tax notices.  However, the fraudsters do follow up with an e-mail and a fake tax CP2000 notice attached, a harassing phone call, or both.

If officially generated from the IRS, the CP2000 is a notice commonly mailed to taxpayers through the United States Postal Service. It is never sent as part of an email to taxpayers. The fraud indicators are:

  • These notices are being sent electronically, even though the IRS does not initiate contact with taxpayers by email or through social media platforms;
  • The CP2000 notices appear to be issued from an Austin, Texas, address;
  • The underreported issue is related to the Affordable Care Act (ACA) requesting information regarding 2014 coverage;
  • The payment voucher lists the letter number as 105C, and says to make the check payable to the “I.R.S.”

Visit the IRS web page on understanding your CP2000 Notice here.

If you received one of these emails, do not reply or click on any attachments! If you have any questions about this scam or other recent fraud attempts, contact a Barnes Dennig team by calling (513) 241-8313 or contacting Andy Bertke, CPA, MBA, CFF.