On November 16, 2017, the Internal Revenue Service issued an alert to taxpayers and tax professionals to be on guard against fake CP-2000 notices purporting to contain an IRS tax bill related to the Affordable Care Act.
The IRS has received numerous reports around the country of scammers sending a fraudulent version of CP-2000 notices. Generally, the scam involves an email that includes the fake CP2000 as an attachment. The issue has been reported to the Treasury Inspector General for Tax Administration for investigation.
The CP-2000 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 fraudulent CP-2000 notice included a payment request that taxpayers mail a check made out to “I.R.S.” to the “Austin Processing Center” at a Post Office Box address. This is in addition to a “payment” link within the email itself.
Be on the lookout for these fake IRS notices (sent via email) with a fake pdf attachment or other fraudulent letter purporting to be from the IRS. These letters are NOT REAL.
To determine if a CP2000 notice you received in the mail is real, see this IRS post which includes an image of a real notice (these are sent by POSTAL MAIL).