I received a notice for missing eBay sales on my 2021 tax return, and it's asking for payment if I agree with the notice. I've already mailed my 1080-X form to amend my return, but it may take time to process. Do I need to pay by the due date, or is it okay to wait for their response?
Answered on October 07,2023
The "due date" on the CP2000 just means if you pay by that date they won't add additional interest and penalties. You don't have to pay, because the tax hasn't officially been assessed, but you might want to pay what you think you actually owe because that will lower the interest and penalties that accrue on the balance due.
If you were selling on eBay then you should have some Cost of Goods Sold, assuming you were doing this for profit. That should mean you disagree with the CP2000, and I'm pretty sure the notice says to not amend if you disagree.
Because the CP2000 comes from a different department than the regular processing centers, you need to send your response directly to the AUR unit that issued the notice. Tell them that you also mailed your amended return to the Kansas City processing center.