There is no single IRS fax number for CP2000 responses or audit correspondence. When a notice permits fax, the correct number is printed on the notice itself — usually on the first page or the response form — and it differs by campus, office and even examiner.
Always respond to that exact number by the response date on the notice, include the notice's contact stub or reference number on every page, and keep the transmission log. If your notice lists only a mailing address, fax is not an option for that notice.
The response date printed on your notice — typically 30 days for a CP2000.