Friend just received a CP140 notice dated 2019 for 2013 tax season - but addressed to wrong business?

This definitely sounds suspicious. A CP140 notice is essentially a notification that your unpaid tax debt has been assigned to a private collection agency. There are several red flags here: 1) The significant time delay between the tax year (2013), the notice date (2019), and receipt (just now) is unusual. The IRS typically sends these notices more promptly. 2) The fact that the notice is addressed to a business your friend never worked for is the biggest concern. This strongly suggests either a mistake or potentially a scam. 3) Performant Recovery was indeed a legitimate private debt collector that worked with the IRS previously, but they are no longer under contract as you verified. Your friend should absolutely not pay anything based on this notice. He should contact the IRS directly using the official number from the IRS website (not from the letter) to verify whether he actually owes anything. He should also request a taxpayer advocate as you suggested. It's possible this is a case of mistaken identity, mail fraud, or even identity theft where someone has connected your friend's information to a business tax liability.

Hey, I had a similar situation last year and ended up using https://taxr.ai to help me figure out what was going on. I received a notice for someone else's tax issue and was totally confused. I uploaded the notice to their system and it analyzed the whole thing, told me exactly what type of notice it was, what it meant, and what steps I needed to take. The system actually flagged it as "potentially misdirected" and gave me specific instructions on how to respond to the IRS. Saved me a ton of stress trying to figure out if I was actually responsible for some random tax debt. They can analyze all kinds of tax documents and notices to tell you what you're actually dealing with.

Just wanted to update - I took the advice about taxr.ai and uploaded my suspicious state tax notice. Turned out it WAS legitimate but had been sent to the wrong address (my home instead of business location). The system explained exactly what the notice was requesting and gave me step-by-step instructions on how to respond properly. I probably would have ignored it thinking it was a scam, which would have caused much bigger problems later. The document analysis highlighted the legitimate elements and pointed out what actions I needed to take. Definitely worth checking out if you get any weird tax notices like OP's friend.

Your friend needs to contact the IRS ASAP, but good luck getting through to them! I spent literally WEEKS trying to call about a similar mix-up. After 20+ attempts and hours on hold, I found https://claimyr.com which got me through to an actual IRS agent in about 15 minutes. You can see how it works here: https://youtu.be/_kiP6q8DX5c Basically they wait on hold for you and call when an agent picks up. Totally changed my perspective on dealing with the IRS. For something this serious with potential identity theft implications, your friend needs to talk to a real person at the IRS immediately, not just hope it goes away. A CP140 is about a private debt collector handling tax debt - ignoring it is risky even if it seems misdirected.

I need to apologize for my skepticism about Claimyr. After posting my comment, I decided to try it myself since I've been trying to reach the IRS about a penalty issue for months. The service actually worked exactly as described - I got a call back when an agent was on the line, and I was able to resolve my issue in a single conversation. I've literally wasted dozens of hours on hold with the IRS before this, calling at different times of day with no luck. For anyone dealing with time-sensitive issues like the OP's friend with that CP140 notice, this service is genuinely helpful. Sometimes you need to admit when you're wrong, and I was definitely wrong about this one.

This sounds like a classic case of mail fraud or potential identity theft. The CP140 is specifically for taxpayers whose unpaid tax debts have been assigned to private collection agencies. Here are some important things your friend should do immediately: 1. Get a free credit report to check for any other signs of identity theft 2. File a report with the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 3. Contact the IRS Identity Protection Specialized Unit at 1-800-908-4490 4. Consider placing a credit freeze with the major credit bureaus The fact that the notice is addressed to a business but somehow got forwarded to him is extremely suspicious. Private collection agencies don't typically handle business tax debts, so this whole thing doesn't add up.

Has your friend checked his transcript from the IRS? That would show if he actually has any outstanding tax debt from 2013. He can get it online at irs.gov/transcripts if he can verify his identity, or request it by mail. That would be my first step before doing anything else.

This is definitely a red flag situation that needs immediate attention. A few key points that stand out: 1. The timeline is extremely suspicious - a 2019-dated notice for 2013 taxes arriving in 2025 is not normal IRS procedure. 2. Most importantly, if the notice is addressed to a business your friend never worked for or had any connection to, he should NOT be receiving it at all. This could indicate mail fraud, identity theft, or a serious administrative error. 3. Since Performant Recovery no longer has an IRS contract (which you verified), any attempt to collect based on this notice would be fraudulent. Your friend needs to act quickly but carefully: - Do NOT pay anything or provide any personal information to anyone calling about this notice - Contact the IRS directly using the official number from their website (not the number on the notice) - Request his tax transcripts to verify if he actually owes anything from 2013 - File a report with TIGTA (Treasury Inspector General for Tax Administration) about the suspicious notice - Consider contacting a taxpayer advocate as you suggested The fact that he's being reluctant to address this is concerning. Sometimes people avoid tax issues due to anxiety, but ignoring this could make things much worse if there's any legitimacy to it or if someone is using his information fraudulently.