CP75, audit of credits and part of a refund held

From the IRS: Your 2016 Tax Return Is Being Checked Date of this letter: January 28, 2019 Tax year: 2016 Phone: 800-829-1040 Tasha Greene 418 Lake Street Murfreesboro, TN 37130 We are checking your 2016 tax return. This is called an audit. We need you to send us papers that prove the things you wrote on your return. What you need to do right away We are keeping part of your refund for now. We are holding back the Earned Income Credit (EIC) and/or the Additional Child Tax Credit (ACTC). If you asked for the Premium Tax Credit (PTC), we may also hold back all or some of your refund because something does not match. 1. Fill out the Response form. Mail it or fax it to us with your papers. You must do this within 30 days from the date of this letter. 2. Send copies of papers that prove the items listed below. Send copies, not your only copies. 3. If you cannot get your papers ready in time, call us at 1-866-555-0188. If we do not hear from you within 30 days, we will say no to the items we are checking. You may then owe more tax. What we are checking and what to send We need papers for these items: Earned Income Credit (EIC) - Read the enclosed form 886-H-EIC. It lists the papers you need to send. - Send papers that prove your child meets these rules: the child is related to you, the child is the right age, and the child lived with you. Premium Tax Credit (PTC) - Read the enclosed form 14950. It explains this credit. - Send papers that prove you have the right to this credit. Filing Status (Head of Household) - Read the enclosed form 886-H-HOH. It lists the papers you need. - Send papers that prove you were the head of your household. What happens next - We will look at the papers you send. Please allow at least 30 days. - If your papers prove your return is correct, we will send your refund. We will also send a letter saying the audit is finished. - If your papers do not fully prove your return is correct, we will send you an audit report. This report will explain the changes we want to make. It may say you owe more tax, plus penalties and interest. More information - Visit www.irs.gov/cp75 to learn more. - Read the enclosed Publication 3498-A. It explains the audit process and how you can appeal, which means asking for a second review if you disagree. - Read the enclosed Publication 1. It explains your rights as a taxpayer. - For tax forms and instructions, visit www.irs.gov/forms-pubs or call 800-829-3676. - Keep this letter for your records. If you need help, call us. We are glad to help. Internal Revenue Service Examination Operations Stop 22B PO Box 47-421 Doraville, GA 30362-0421

Department of the Treasury Internal Revenue Service Examination Operations Stop 22B PO Box 47-421 Doraville, GA 30362-0421 Notice: CP75 Tax year: 2016 Notice date: January 28, 2019 Phone: 800-829-1040 Tasha Greene 418 Lake Street Murfreesboro, TN 37130 ## We are checking your 2016 tax return We need you to send us papers that prove what you reported. Dear Tasha Greene, We are checking (auditing) your 2016 tax return (Form 1040). We need you to send us papers that back up some of the things you claimed. ## What you need to do right away We are holding part of your refund until the audit is done. This is the part for: - the Earned Income Credit (EIC) - the Additional Child Tax Credit (ACTC) If you claimed the Premium Tax Credit (PTC), we may also hold some or all of your refund. This is because the numbers for your PTC did not match. Please do these things: 1. Fill out the Response form. 2. Mail or fax the form to us, along with copies of your papers. **You must do this within 30 days of the date on this letter (January 28, 2019).** 3. Send copies of papers that prove the items listed below. 4. If you can't get your papers ready in time, call us at 1-866-555-0188. **Important:** If you do not answer within 30 days, we will not allow the items we are checking. You may then owe more tax. ## What we are checking and what to send Look at each item below. Follow the steps to see what to send. **1. Earned Income Credit** - Read the form we included: Form 886-H-EIC. It lists the papers you need to send to claim this credit for a child. - Send papers that show your child: - is related to you, - meets the age rule, and - lived with you for the required time. **2. Premium Tax Credit** - Read the form we included: Form 14950, Premium Tax Credit Verification. - Send the papers it asks for. They should show you are allowed to claim this credit. **3. Your filing status (Head of Household)** - Read the form we included: Form 886-H-HOH. It lists papers that prove you are the head of your household. - Send the papers it asks for. They should show you are the head of your household. ## What happens if we do not hear from you If you do not mail or fax your papers within 30 days, we will not allow the items we are checking. We will then send you an audit report. It will show the changes we plan to make to your tax return. ## What happens next - We will look at the papers you send. Please give us at least 30 days. - **If your papers back up your tax return:** We will send your refund. We will also send a letter saying your audit is over. - **If your papers do not fully back up your tax return:** We will send you an audit report. It will explain the changes we want to make. It will also show any extra tax you may owe, plus any penalties and interest. ## More help - Go to www.irs.gov/cp75. - Read the papers we included. One is called The Examination Process (Publication 3498-A). It explains how you can appeal (disagree with) our decision. - Read Publication 1, Your Rights as a Taxpayer. We included it too. - To get tax forms and instructions, go to www.irs.gov/forms-pubs or call 800-TAX-FORM (800-829-3676). - Keep this letter for your records. If you need help, please contact us.

Department of the Treasury Internal Revenue Service (IRS) Examination Operations Stop 22B PO Box 47-421 Doraville, GA 30362-0421 Notice CP75 Tax year: 2016 Date of this letter: January 28, 2019 Phone: 800-829-1040 Tasha Greene 418 Lake Street Murfreesboro, TN 37130 ## We are checking your 2016 tax return We are doing an **audit**. That means we are checking some things you put on your 2016 tax return (Form 1040). We need you to send us papers that prove these things are true. ## What you need to do now We are holding back part of your tax refund until the audit is done. This includes money from: - The **Earned Income Credit (EIC)** - The **Additional Child Tax Credit (ACTC)**, if you claimed it If you claimed the **Premium Tax Credit (PTC)**, we may hold some or all of your refund. This is because something about your PTC does not match our records. (The PTC helps people pay for health insurance.) **Here is what to do:** 1. Fill out the Response form that came with this letter. 2. Make copies of the papers that prove the items listed below. Send copies, not the originals. 3. Mail or fax the form and your copies to us **within 30 days of the date of this letter. That means by February 27, 2019.** 4. If you can't get your papers ready in time, call us at **1-866-555-0188**. **This is important:** If you don't answer within 30 days, we will not allow the items we are checking. You may then owe more tax. ## What you need to prove We need papers for 3 things. Look at each one and send what it asks for. **1. The Earned Income Credit** - Read the form that came with this letter called **Form 886-H-EIC**. - Send papers that show your child: - is related to you, - is the right age, and - lived with you. **2. The Premium Tax Credit** - Read the form that came with this letter called **Form 14950**. - Send papers that show you are allowed to get this credit. **3. Your filing status (Head of Household)** - Read the form that came with this letter called **Form 886-H-HOH**. - Send papers that show you are the head of your household. This means you paid for most of the costs of running your home and had someone who counts as your dependent living with you. ## If you don't answer If you don't send your papers within 30 days, we will not allow the items we are checking. We will send you an audit report. This report will show the changes we plan to make to your tax return. ## What happens next - We will look at the papers you send. This will take at least 30 days. - **If your papers prove your tax return is right:** We will send your refund. We will also send a letter saying your audit is over. - **If your papers do not fully prove your tax return is right:** We will send you an audit report. It will explain the changes we plan to make. It will also show any extra tax you may owe, plus any fines (penalties) and interest. ## More help and information - Go to **www.irs.gov/cp75** to learn more about this letter. - Read the papers that came with this letter, including **Publication 3498-A, The Examination Process**. It explains how to disagree with our decision if you think we are wrong. This is called an **appeal**. - Read **Publication 1, Your Rights as a Taxpayer**, which also came with this letter. - To get tax forms and guides, go to **www.irs.gov/forms-pubs** or call **800-829-3676** (800-TAX-FORM). - Keep this letter in a safe place. If you need help, please call us.

Department of the Treasury Internal Revenue Service (IRS) Examination Operations Stop 22B PO Box 47-421 Doraville, GA 30362-0421 Notice: CP75 Tax year: 2016 Date of notice: January 28, 2019 Phone: 800-829-1040 Tasha Greene 418 Lake Street Murfreesboro, TN 37130 **We are checking your 2016 tax return** **We need you to send us papers that prove what you wrote on your tax return.** **What you need to do now** We are checking your Form 1040. This is called an audit. Some of your refund is on hold until we finish. The money on hold is for these credits: - Earned Income Credit - Additional Child Tax Credit If you also asked for the Premium Tax Credit, we may hold some or all of that money, too. We think something may not match. Here is what to do: - Fill out the Response form. - Mail or fax it to us with copies of your papers. - Do this within 30 days of the date on this letter. That date is January 28, 2019. - If you can't get your papers ready in time, call us at 1-866-555-0188. If you do not answer in 30 days, we will say "no" to the items we are checking. You may then owe more tax. **What we need you to prove** Please look at each item below. Follow the steps for each one. **1. Earned Income Credit** - Read the form we put in this envelope. It is called Form 886-H-EIC. - Send us the papers it asks for. They should show that your child meets these rules: - The child is related to you. - The child is young enough. - The child lived with you. **2. Premium Tax Credit** - Read the form we put in this envelope. It is called Form 14950. - Send us the papers it asks for. They should show you have the right to get this credit. **3. Your filing status** - Read the form we put in this envelope. It is called Form 886-H-HOH. - Send us the papers it asks for. They should show you are the head of your household. **What happens if we do not hear from you** If you do not mail or fax your papers in 30 days, we will say "no" to the items we are checking. Then we will send you a report. It will show the changes we want to make to your tax return. **What happens next** - We will look at your papers. Please give us at least 30 days. - If your papers prove what you wrote on your tax return, we will send your refund. We will also send a letter to tell you the audit is over. - If your papers do not prove everything, we will send you a report. It will explain the changes we want to make. It will also say if you owe more tax. You may also have to pay extra fees and interest. **More help** - Go to www.irs.gov/cp75. - Read the other papers in this envelope. One of them is Publication 3498-A, The Examination Process. It tells you how to appeal if you do not agree with us. - You can get tax forms and books at www.irs.gov/forms-pubs. You can also call 800-829-3676. - Read Publication 1, Your Rights as a Taxpayer. It is in this envelope, too. - Keep this letter. If you need help, please contact us.

**Internal Revenue Service (IRS)** Examination Operations Stop 22B, PO Box 47-421 Doraville, GA 30362-0421 **Notice:** CP75 **Tax year:** 2016 **Notice date:** January 28, 2019 **Phone:** 800-829-1040 Tasha Greene 418 Lake Street Murfreesboro, TN 37130 ## We are checking your 2016 tax return (Form 1040) **We need you to send us papers that prove what you claimed on your tax return.** ## What you need to do right away We are holding part of your refund while we check your return. This includes money from: - The Earned Income Credit (EIC) - The Additional Child Tax Credit (ACTC) If you claimed the Premium Tax Credit (PTC), we may also hold some or all of your refund because something does not match. **Here is what to do:** 1. Fill out the Response form. 2. Mail or fax it to us with copies of your proof. You must do this within 30 days of the date on this letter (January 28, 2019). 3. Call us at 1-866-555-0188 if you cannot get your papers ready in time. **Important:** If we do not hear from you within 30 days, we will take away the credits we are checking. You may then owe more tax. ## What we need proof of Look at each item below. Follow the steps to see what to send. **1. Earned Income Credit** - Read the enclosed Form 886-H-EIC. It lists the papers you need to send to claim this credit for a child. - Send proof that your child meets all three rules: the child is related to you, is the right age, and lived with you. **2. Premium Tax Credit** - Read the enclosed Form 14950. It explains what we need. - Send proof that you have the right to claim this credit. **3. Filing Status (Head of Household)** - Read the enclosed Form 886-H-HOH. It lists the papers that prove your filing status. - Send proof that you are the head of your household. ## What happens if we do not hear from you If you do not mail or fax your papers within 30 days, we will take away the items we are checking. We will then send you a report showing the changes we plan to make to your tax return. ## What happens next - We will look over what you send. Please give us at least 30 days. - **If your papers support your tax return:** We will send your refund. We will also send a letter saying the audit is over. - **If your papers do not fully support your tax return:** We will send a report that explains the changes we want to make. It will show any extra tax you may owe. You may also have to pay penalties and interest. ## More help - Go to www.irs.gov/cp75. - Read the enclosed papers. This includes *The Examination Process* (Publication 3498-A), which explains how you can appeal. - Read the enclosed *Your Rights as a Taxpayer* (Publication 1). - To get tax forms and guides, go to www.irs.gov/forms-pubs or call 800-829-3676. - Keep this letter for your records. If you need help, please contact us.

**Internal Revenue Service (IRS)** Department of the Treasury Examination Operations Stop 22B PO Box 47-421 Doraville, GA 30362-0421 Notice: CP75 Tax year: 2016 Notice date: January 28, 2019 Phone: 800-829-1040 Tasha Greene 418 Lake Street Murfreesboro, TN 37130 ## We are checking your 2016 tax return (Form 1040) **You need to send us papers that prove what you claimed.** We are doing an audit. An audit is a check to make sure your tax return is right. We need you to send us papers that back up some things you claimed on your tax return. ## What you need to do right away We are holding part of your refund until the audit is done. The parts we are holding are: - the Earned Income Credit (EIC) - the Additional Child Tax Credit (ACTC) You may also have claimed the Premium Tax Credit (PTC). If so, something did not match on your return. We may hold all or part of your refund because of that. **What to do:** - Fill out the Response form. - Mail or fax it to us with copies of your papers. **You must do this within 30 days of the date on this notice (January 28, 2019).** - Send copies of papers that prove the items listed below. - If you cannot get your papers ready in time, call us at **1-866-555-0188**. **If you do not answer within 30 days, we will not allow the items we are checking. You may then owe more tax.** ## Items we are checking and what to send Look at each item below. Follow the steps for each one. **1. Earned Income Credit (EIC)** - Read the form we included: Form 886-H-EIC. Its name is "Documents You Need to Send to Claim the Earned Income Credit on the Basis of a Qualifying Child or Children." - Send the papers it asks for. They must show that your child passed three tests: the child's **relationship** to you, the child's **age**, and where the child **lived**. **2. Premium Tax Credit (PTC)** - Read the form we included: Form 14950, "Premium Tax Credit Verification." - Send the papers it asks for. They must show you have the right to claim this credit. **3. Filing Status** - Read the form we included: Form 886-H-HOH, "Supporting Documents to Prove Head of Household Filing Status." - Send the papers it asks for. They must show you are the head of your household. ## What happens if we do not hear from you If you do not mail or fax your papers within 30 days of the date on this notice, we will not allow the items we are checking. We will then send you an audit report. It will show the changes we propose to make to your tax return. ## What happens next - We will look over what you send. Please give us at least 30 days. - **If your papers prove what you claimed:** We will send your refund. We will also send you a letter saying the audit is over. - **If your papers do not fully prove what you claimed:** We will send you an audit report. It will explain the changes we propose. It will also show any extra tax you may owe, plus any penalties and interest that may apply. ## More help - Go to www.irs.gov/cp75. - Read the papers we included. One of them is called *The Examination Process* (Publication 3498-A). It explains your right to appeal. Appealing means asking for a higher-level review if you disagree with the result. - Read Publication 1, *Your Rights as a Taxpayer*. We included it too. - To get tax forms, instructions, and guides, go to www.irs.gov/forms-pubs. You can also call 800-TAX-FORM (800-829-3676). - Keep this notice for your records. If you need help, please contact us. You can call 800-829-1040. You can also write to us at the address at the top of this letter.

**Notice CP75: The IRS is auditing your 2016 tax return** **From:** Internal Revenue Service Examination Operations Stop 22B PO Box 47-421 Doraville, GA 30362-0421 **Notice date:** January 28, 2019 **Tax year:** 2016 **IRS phone:** 800-829-1040 **To:** Tasha Greene 418 Lake Street Murfreesboro, TN 37130 ## What this letter is about The IRS is auditing your 2016 Form 1040. An audit is a check of your tax return. You need to send papers that back up some items you claimed on it. ## What you need to do now You have **30 days from the notice date** to respond. The notice date is January 28, 2019. 1. Fill out the Response form. 2. Mail or fax the form to the IRS. Send it with your documents. 3. Include copies of papers that support the audit items listed below. **Can't get your papers ready in time?** Call the IRS at **1-866-555-0188**. Call only if you can't get your documents ready in time. ## Your refund is on hold The IRS is holding part of your refund until the audit is done. The held parts are the Earned Income Credit (EIC) and/or the Additional Child Tax Credit (ACTC). If you claimed the Premium Tax Credit (PTC), the IRS may also hold all or part of your refund. This is because something about your PTC does not match. ## What to send for each audit item Look at each item below. Follow the steps for it. **Earned Income Credit (Form 1040)** - Read the enclosed Form 886-H-EIC. Its full name is *Documents You Need to Send to Claim the Earned Income Credit on the Basis of a Qualifying Child or Children for Tax Year*. - Send the papers it asks for. They must show that your child met the relationship, age and residency tests. These tests decide if you qualify for the credit. **Premium Tax Credit (Form 1040)** - Read the enclosed Form 14950, *Premium Tax Credit Verification*. - Send the papers it asks for. They must show you are entitled to claim the Premium Tax Credit. **Filing Status (Form 1040)** - Read the enclosed Form 886-H-HOH, *Supporting Documents to Prove Head of Household Filing Status*. - Send the papers it asks for. They must show you are the head of your household. ## What happens if you don't respond If you don't mail or fax your papers within 30 days of the notice date: - The IRS will disallow the items being audited. That means the IRS will not allow them. - You may owe more tax. - The IRS will send you an audit report. It will show the changes the IRS proposes to make to your tax return. ## What happens next The IRS will review what you send. Please allow at least 30 days. - **If your papers support your tax return:** The IRS will send your refund. It will also send a letter saying your audit is closed. - **If your papers don't fully support your tax return:** The IRS will send an audit report. It will explain the changes it proposes. It will show any extra tax you may owe. It will also show any penalties and interest that may apply. ## More information - Go to **www.irs.gov/cp75**. - Read the other papers that came with this notice. - Read *The Examination Process* (Publication 3498-A). It explains your appeal rights. - Read Publication 1, *Your Rights as a Taxpayer*. It is enclosed. - For tax forms, instructions and publications, go to **www.irs.gov/forms-pubs**. You can also call **800-TAX-FORM (800-829-3676)**. - **Keep this notice for your records.** ## Phone numbers - IRS phone number on this notice: **800-829-1040** - If your papers will be late: **1-866-555-0188** If you need help, please contact the IRS.