Actually there are NO humans involved with a CP2000 letter ... it is all automated ... generated and issued by the computer alone due to the understaffing at the IRS ... trust me I have seen quite a few over my 30 years. A human only comes into the picture when you respond to the letter to explain why it was missed and true a good auditor would dismiss this issue but why wait and deal with the letter issue latter when it is easily corrected now.
