Federal · Internal Revenue Service
Math-error correction to the return
CP11 · CP12 · CP13 · CP23
- What it is
- The IRS corrected the return under its math-error authority: a computation, a credit computed on the wrong figures, a missing schedule, or estimated payments that do not match its records (CP23). CP11 leaves a balance due, CP12 changes the refund, CP13 changes nothing owed. A math-error assessment skips the deficiency procedures unless the taxpayer asks for abatement in time.
- The clock it starts
- 60 days from the notice date to request abatement of the math-error assessment. A timely request forces the IRS to abate and, if it still disagrees, to proceed by notice of deficiency with Tax Court rights.
- What a response has to establish
- A written abatement request within the 60 days that identifies the correction, states why the return was right, and asks for deficiency procedures if the IRS maintains its position.
- Authority
- IRC §6213(b)
- Treas. Reg. §301.6213-1
What CitedTax drafts for this notice
A timely abatement request that preserves deficiency procedures and sets out the return position with its authority.
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