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The video tutorial explains how to respond to an IRS proposed amount due notice, specifically a CP2000 notice, after missing the deadline. The CPA, Anthony Fontana, provides a live example of a blown deadline scenario and shows the notices received and correspondence sent. The key point is to respond to the original notice as if on time, as the IRS will still process it. The example involves a taxpayer forgetting to report a home sale. The video is helpful for those facing a similar situation and offers a link to schedule a consultation for personalized assistance.
