Under review is not an audit
What CP05 notices and Letter 4464C mean, how long reviews take, and when to contact the IRS.
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Read the full guide: Tax Return Under Review: How Long It Takes and What to Do
Transcript
Under review is not an audit
Under review means the IRS pulled your return out of automatic processing to check something by hand.
It usually checks income, withholding, credits or your identity. It is verification, not examination.
A CP05 notice or Letter 4464C asks you to wait 60 days from the notice date before calling.
More than 14 million returns were suspended for review during the 2026 filing season.
If the letter asks for documents, send exactly what it lists and keep a copy of everything.
If the wait causes real financial hardship, the Taxpayer Advocate Service may be able to help.
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