Please take note of a recent internet scheme that has been spreading. Individuals are receiving fraudulent versions of the CP2000 notices for tax year 2015 by email related to the Affordable Care Act. You should be wary of any notices received from the IRS by email as the IRS commonly provides the CP2000 notices only by United States Postal Service mail. Additionally, the IRS never initiates communications with taxpayers by electronic means. Another clue that you have received a fraudulent notice is if the issuance address is from Austin, Texas. The notice will also indicate that checks should be made payable to the “Austin Processing Center” and will have a “payment” link. If you receive such an email on the ACA, the email and notice should be forwarded to the IRS at email@example.com.