U.S. · IRS notices
IRS CP60 notice, payment removed from your account.
What the IRS says this notice is, what it asks, and where to respond.
CP60 (printed by the IRS as CP60): The IRS removed a payment that it incorrectly applied to your account. Deadline as printed by the IRS: Pay by the date stated on the notice. The page does not print a fixed number of days.
Look up a part of the CP60 page
Result
What the IRS says about the CP60 notice
| Topic | What the IRS page says |
|---|---|
| What it is | The IRS removed a payment that it incorrectly applied to your account. |
| What it asks | Review the notice; it gives the date and amount of the payment that was removed. Pay the amount you owe by the date stated on the notice. If you cannot pay in full, pay as much as you can now and make arrangements for the rest through an online payment plan or by calling the number on the notice. |
| Deadline as printed | Pay by the date stated on the notice. The page does not print a fixed number of days. |
| Where to respond | If you believe the payment was incorrectly removed, mail the IRS a copy of the proof of payment to the address on the notice. |
| If you disagree | Mail a copy of the proof of payment to the address shown on the notice. |
| If you do not respond | The page does not state a specific consequence for this notice. |
| Why you got it | You received this notice because a payment was applied to your account in error. |
| Authorizing someone | To authorize someone such as an accountant to contact the IRS for you, the page says to complete and send Form 2848, Power of Attorney and Declaration of Representative. |
| Online Account | The page says you can sign in to your online account to view and download the notice, go paperless for certain notices and get email notifications. |
Check your own notice
This page restates the IRS web page for the notice number printed as CP60. Dates, amounts, tax years and the phone number or address that apply to you are printed on your notice, not on the IRS web page. If your notice number is different from this one, use the page for that number. If you are unsure a notice is real, the IRS contact information on the notice is the starting point; this page does not verify any notice.
IRS reference tools listed for this notice
The IRS page lists: Publication 1 (Your Rights as a Taxpayer), Notice Topic 651, Notice Topic 653.
More IRS notice pages
Other notices explained in this set: IRS CP523 notice, IRS CP53 notice, IRS CP59 notice, IRS CP63 notice, IRS CP74 notice, IRS CP521 notice, IRS CP88 notice, IRS CP52 notice, IRS CP76 notice, IRS CP77 notice.
Sources
- IRS: Understanding your CP60 notice: every statement in the table above. Read November 2, 2026.
The IRS may update its notice pages. Wording here is summarized from the page as read on the date above. Not tax, legal or financial advice.
Frequently asked questions
What is a CP60 notice?
According to the IRS, it tells you the IRS removed a payment that it incorrectly applied to your account.
Where do I find the payment amount in a CP60?
The IRS page says the notice itself gives the date and amount of the payment that was removed.
What does the IRS ask me to do after a CP60?
Review the notice and pay the amount you owe by the date stated on it. If you cannot pay in full, pay as much as you can and arrange a payment plan online or by calling the number on the notice.
What if I think the payment was removed in error?
Mail the IRS a copy of the proof of payment to the address on the notice.
Can someone else handle a CP60 for me?
The IRS page says to complete and send Form 2848, Power of Attorney and Declaration of Representative, to authorize someone such as an accountant to contact the IRS on your behalf.
Not tax advice
This page summarizes an IRS web page and is not tax, legal or financial advice, and it does not describe your account. A CPA, an enrolled agent or the IRS can confirm what your notice means for you. Everything runs in your browser; nothing you enter is sent anywhere.