Changes made to the return

CP21A · CP21B · CP21C · CP21E · CP22A · CP22E · CP22I

What it is

The IRS processed a change to the return: one the taxpayer requested (CP21A, CP21B, CP21C and CP22A), the result of an examination (CP21E and CP22E), or a correction to an IRA (CP22I). The notice shows the revised figures and any balance due or refund. The question is whether the change matches what was asked for or agreed to.

The clock it starts

Pay any balance by the date on the notice, generally 21 days, to limit further penalty and interest. A disputed change is raised in writing promptly; the notice itself carries no appeal period.

What a response has to establish

A reconciliation of the revised figures to the amended return or the examination agreement, and a request to correct any item the IRS processed differently from what was agreed.

Authority

• IRC §6213
• IRC §6402
• IRS Publication 1
• IRS Publication 556

For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.