The IRS announced that they have mailed some incorrect CP2000 notices. The notices state that the impacted individuals are not including their state tax refund as income when they were impacted by the AMT in the prior year; the notices are wrong.
The IRS is attempting to stop the mailing of these incorrect notices, and is working with programmers to get to the root of the problem. Should you receive such a notice, you will need to respond as directed in the notice…even though the notice is wrong.