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CP 54Q - Problem With Name and Identifying Number

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Purpose:   We send a CP 54Q to remind the recipient that we're holding their refund because the name and identifying number used on their tax return don't match the information given to us by the Social Security Administration.
Reason for Issuance:   We sent a notice more than a year prior telling the recipient we were holding their refund because the name and Social Security Number (SSN) or IRS Individual Taxpayer Identification Number (ITIN) on the recipient's tax return didn't match information in our records or records provided by the Social Security Administration. We're sending the CP 54Q to remind them that we won't issue a refund until this situation is resolved.
Page Last Reviewed or Updated: 2012-08-12