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Published:   |   Last Updated: June 27, 2023

Notice CP06 Series

Notice CP06 Exam Initial Contact Letter – Premium Tax Credit (PTC)

Notice CP06 A Request for Supporting Documentation

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Notice Overview

An Initial Contact Letter is your notification that your tax return has been selected for an audit (also called an examination). Included in the letter is a listing of the specific items reported on your tax return or that you failed to include on your return that are being questioned by the IRS, with a request that you provide documentation to support the identified items. For example, Letters 2202B and 566 are generally sent by correspondence auditors who wish to customize the Initial Contact Letter for the items on your return under examination. Letter 566S is generally used for the audit of a specific item. Letter 566E is typically used for the audit of wages, withholding, and refundable credits, while CP 75 and CP 75A letters are commonly used for correspondence audits involving tax credits. Letter 718 is the Initial Contact Letter typically used for correspondence audits that involve self-employment tax.

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this mean to me?


Part of your refund is being held until you provide the documentation requested to verify the premium tax credit (PTC) claimed on your return

How did I get here?

Most of the time, the IRS accepts tax returns as you file them. However, it selects some for an additional review or audit to determine if you accurately reported your income, expenses, and credits. If the IRS selects your return for audit, it doesn’t automatically mean something is wrong. Once the IRS completes the examination, it will either accept your return as filed or propose changes to your return. These changes may affect the amount of tax you owe (a proposed deficiency) or your refund amount.

What are my next steps?

Read the letter and follow the instructions.

Submit the requested documentation to the address and by the due date shown in the letter. Don’t send original documents – send copies. If you fax the information, include your name and taxpayer identification number (Social Security number or individual taxpayer identification number) on each page. This will help the IRS associate the documents with your file.

Once your examiner completes the initial review of the information you’ve provided, he or she will

  1. Request more information,
  2. Accept your original tax return as filed, or
  3. Propose changes to your return.

Your examiner will keep you informed of the actions he or she is taking.

I need more information

If you have questions about how the examination is being conducted, ask your examiner or ask to speak to his or her manager. If you want professional assistance, you can seek out help from an attorney, certified public accountant, enrolled agent; or you may qualify for free or low-cost assistance from a Low Income Taxpayer Clinic.

Where can I get additional help?

Understanding your notice or letter

Get Help topics

Browse common tax issues and situations at Get Help on the Taxpayer Advocate Service’s website

If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

Related Letters & Forms

  • Letter 566 (IN/PR) Examining Income Tax Return (International/Puerto Rico Address)
  • Letter 566 (IO) Initial Contact – Return Being Examined (International)
  • Letter 566-B-EZ (SC) (SP) Simplified Service Center ICL/30 Day Combo Letter
  • Letter 566-B-EZ (SC) Simplified Service Center ICL/30 Day Combo Letter
  • Letter 566-D Initial Contact – Request Additional Information
  • Letter 566-E Initial Contact for Questionable Refund Program (QRP)
  • Letter 566-J Initial Contact Letter 30 Day Combo – Secure Messaging
  • Letter 566-L Service Center Initial Contact Letter – 30 Day Combo Letter for Manual use by Tax Examiner
  • Letter 566-M Initial Contact – Manual Use by Tax Examiner
  • Letter 566-S Initial Contact Letter
  • Letter 566-T Initial Contact – Secure Messaging
  • CP 06 – Exam Initial Contact Letter – Premium Tax Credit (PTC)
  • CP 06A – Request for Supporting Documentation
  • CP 20E – Audit/Unallowable Items Notice, Overpayment
  • CP 20F – Audit/Unallowable Items Notice, Overpayment
  • CP 20G – Audit/Unallowable Items Notice, Overpayment
  • CP 75 -Refund Hold, Return Being Examined Regarding Credits Claimed – need more information
  • CP 75A – Balance Due/Zero Refund – Examined Regarding Credits, Dependent Exemption(s) and/or Filing Status, Need More Information.
  • CP 75D – Refund Hold, Return Being Examined – We need more information
  • Letter 718 – Self-Employment Tax Quiz
  • Letter 2202B -Initial Contact for Correspondence Cases

Where am I in the tax system?

Exam Initial Contact Letter – Premium Tax Credit (PTC), Notice CP 06