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Level 1

My client did not owe any tax on his 2018 tax return.  He received a bill for $2,027 from the IRS.  The code on the transcript is 290.  Does anyone know what this could be from?

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Level 15


Did his address change last year, so he may not have received a CP-2000 from the automated underreporter system, not a notice of deficiency?  What is the transaction date?  What other transactions are shown?