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An IRS Notice CP22A: When the IRS Changes the Taxes You Owe

Posted by Brandon Keim | Mar 15, 2024 | 0 Comments

The Internal Revenue Service (IRS) sends the taxpayer a CP22A Notice. In this notice, the IRS states that the taxpayer owes an additional amount based on new information the IRS says it has received. While the notice is usually short on content, it's important to understand the full implications of CP22A—just exactly what it means. 

Contents of the CP22A 

The CP22A Notice should explain which tax return the bill relates to (e.g., a 2018 Form 1040). It will also state what was changed in that tax filing, which resulted in a new balance being due. Usually, the notice relates to either a change in filing status or the deductions relating to the number of dependents that the taxpayer has claimed. 

The form will specify the previously owed amount and the new balance.  

The notice should provide a deadline for paying the amount due before accruing any additional penalties. It will also identify the methods of acceptable payment.       

What Can Trigger a Recalculation

The IRS may send a CP22A Notice if a taxpayer provided the IRS with any new information after the filing or if the IRS decides it needs to adjust a return.  

Therefore, the IRS may send a notice if the taxpayer provided incorrect information, made a math error, or has unreported income. It may also be after a taxpayer has filed an amended return or provided any new information. 

What Can a Taxpayer Do When Receiving a Recalculation 

If a taxpayer receives the CP22A and agrees with the new amount, they can simply pay the additional balance, and that ends the matter.

However, the taxpayer can dispute the new amount. For example, it's possible that the revision was related to identity theft—someone else's return was mixed with their own—or an internal error. In either case, the taxpayer can appeal the decision. 

It is also possible that the taxpayer agrees with the new amount due; however, they aren't able to pay the amount. If so, it can be possible to negotiate a payment plan or even a reduction in the amount.  

The bottom line is that a CP22A should be taken seriously. It's important to review the original tax filing, the notice's changes, and other information to confirm its accuracy and to work out the next steps. 

But, with other IRS notices, some deadlines limit a taxpayer's options going forward. 

That's why, if you have received any notice from the IRS about an outstanding debt, contact a tax attorney as soon as possible. 

If you need help, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.

About the Author

Brandon Keim

A Certified Tax Law Specialist, CPA, partner at Frazer Ryan Goldberg & Arnold LLP, and former Senior IRS Trial Attorney, Brandon Keim holds an LL.M. in Taxation from Georgetown University Law Center.


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