Today, the Internal Revenue Service and Security Summit Partners are warning both taxpayers and tax professional about fake emails that claim to have an IRS tax bill attached that is associated with the Affordable Care Act (ACA).
According to the IRS, they have received many reports of fraudulent 2015 CP2000 notices being received; typically through an attachment in an email. An investigation by the Treasury Inspector General for Tax Administration is expected. In the IRS Newswire IR-2016-123, the IRS stated the following in the alert:
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 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 CP 2000 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.
The fraudulent CP2000 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.
The IRS advises anyone who receives such an email to forward it to: firstname.lastname@example.org; after which the email should be deleted. Additional information provided by the IRS in the IR-2016-123 alert to assist taxpayers in identifying whether a tax notice is fraudulent is included below.
“To determine if a CP2000 notice you received in the mail is real, see the Understanding Your CP2000 Notice, which includes an image of a real notice.”
“A CP2000 is generated by the IRS Automated Underreporter Program when income reported from third-party sources such as an employer does not match the income reported on the tax return. It provides extensive instructions to taxpayers about what to do if they agree or disagree that additional tax is owed. It also requests that a check be made out to “United States Treasury” if the taxpayer agrees additional tax is owed. Or, if taxpayers are unable to pay, it provides instructions for payment options such as installment payments.”
“The IRS and its Security Summit partners – the state tax agencies and the private-sector tax industry – are conducting a campaign to raise awareness among taxpayer and tax professionals about increasing their security and becoming familiar with various tax-related scams. Learn more at Taxes. Security. Together. or Protect Your Clients; Protect Yourself.”
Thank you for choosing Paylocity as your Payroll Tax partner. Should you have any questions please contact your Paylocity Account Manager.
This information is provided as a courtesy, may change and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.