What it means
An examination resulted in changes to your return and you owe the additional tax.
Respond within
21 days from the date on the notice
What to send
Payment or a payment plan.
When to get help
If you did not participate in the examination, ask about audit reconsideration with help.

What the letter says

The examination is closed and the resulting balance is now assessed. This is the bill for it.

What to do

Pay, or set up a plan. Disputes belonged in the examination; reconsideration is possible only with new information.

What to gather

  • The notice
  • The examination report
  • Payment records

Write back

The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.

Before you send anything

This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.

Sources

  1. IRS, Understanding your IRS notice or letter
  2. IRS, Understanding your CP11 notice
  3. IRS, Understanding your CP12 notice
  4. IRS, Understanding your CP21A notice