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IRS CP2566 Notice

Proposed Assessment from a Return You Didn't File

The IRS calculated a tax, penalty, and interest figure itself, from third-party wage and income data, because no return was filed.

What is CP2566? CP2566 tells you the IRS didn't receive your tax return, so it calculated a tax, penalty, and interest figure on its own, based on wages and other income reported to it by employers, financial institutions, and others.

What This Notice Means

CP2566 tells you the IRS didn't receive your tax return, so it calculated a tax, penalty, and interest figure on its own, based on wages and other income reported to it by employers, financial institutions, and others.

This is a different mechanism from every unfiled-return notice on this site so far: CP59 and CP88 ask you to file: CP2566 tells you the IRS has already filled in a number for you, and gives you a choice between filing your own return or accepting its proposed figure.

Why You Received This Notice

  • 1
    The IRS states it didn't receive your tax return.
  • 2
    It calculated tax, penalty, and interest using wage and income information reported to it by third parties.

Important Deadline

The IRS states to respond by the date shown on your notice -- either by filing your return or by accepting and paying the proposed amount due. It does not publish a general number of days on the CP2566 page itself.

What You Should Do

  • File your actual return if you have one -- electronically if the tax period is within the past two years, or by mail using the response form for earlier years.
  • If you agree with the IRS's proposed figure, accept and pay it using the response method the notice describes.
  • If you can't pay the full amount, the IRS page names setting up a payment plan as an option.
  • If you disagree, the IRS states to call the number on your notice with your paperwork ready.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

  • Do NOT assume the IRS's calculated figure reflects deductions or credits you would have claimed. It is built from third-party income reports, not your full tax picture.
  • Do NOT wait past the date on the notice without filing or responding -- this page does not state what happens after that date passes.

Frequently Asked Questions

What if I disagree with the notice?
The IRS states: "Call us at the number listed on your notice. Please have your paperwork ready when you call."
What if I can't pay the full amount when I file?
The IRS states: "You can set up a payment plan with us when you can't pay the full amount you owe."

Need Help With This Notice?

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Related Notices

CP59We Have No Record You Filed — First NoticeCP2501Underreporter Inquiry — Income Doesn't MatchCP2000Underreporter Notice

Recommended Next Steps

  • Compare the IRS-reported income figures against your own records.
  • Decide whether filing your own return would produce a different, more accurate result than the IRS's proposed figure.

What this page does not say

  • The page does not mention Tax Court, a 90-day petition period, or a Statutory Notice of Deficiency. CP2566 is a proposed assessment; whether a formal deficiency notice follows if it is not resolved is not stated on this page.
  • The page does not state a consequence for missing the response date.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-24. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.