IRS Notice CP22A: you owe because the return was changed
The IRS has already changed your return and you owe because of it. The notice is the bill for the change, not a proposal, so the first job is to find out exactly what changed and where the change came from.
THE CLOCK — PAY BY THE DATE ON THE NOTICE, OR CALL TO DISPUTE
The IRS asks you to pay by the date printed on the notice if you agree with the changes, and to call the number on the notice if you disagree. Interest runs on anything unpaid after the date on the payment coupon, and a late payment penalty applies.
What the notice says
The IRS describes it in one line: we made the changes to your tax return, and you owe because of the changes. The notice shows the new balance and a date to pay by.
It lists the usual options if you agree but cannot pay in full: a payment plan, a temporary delay of collection, or an offer in compromise. It asks you to correct your own copy of the return so the same issue does not repeat.
The IRS page does not say what kinds of change produce a CP22A. It says that to find out what was changed and why, you call the number on the notice, with the notice and a copy of the return in front of you.
How it differs from the notices it is confused with
Several IRS notices involve a changed return, and they sit at different stages with different rights attached. Knowing which one you have decides what disagreeing looks like.
| WHAT IT IS | STAGE | MAIN CLOCK | |
|---|---|---|---|
| CP11 | Math or clerical error corrected on processing | Assessed, with a statutory right to have it abated | 60 days to request abatement |
| CP2000 | Proposed change from an income mismatch | Proposed, not yet assessed | Respond by the date on the notice |
| CP3219A | Notice of deficiency after a mismatch | Proposed, final step before assessment | 90 days to petition the Tax Court |
| CP22A | Changes made to the return; balance due | Changed and billed | Pay or call by the date on the notice |
If your letter mentions a right to go to the Tax Court, it is not a CP22A, and that date matters more than anything on this page.
If you disagree
The first step is the call. The IRS says to call the number on the notice if you disagree, and to mention that you received a CP22A with a balance due and need to review the account. Many disagreements end there, because the change was based on something the IRS did not have.
If they do not, the route depends on where the change came from, which is the reason to find out on that first call. An error on your own return that you want to correct further is fixed on Form 1040-X. A change that came out of an examination you did not take part in may be reopened through audit reconsideration, with the records that were missing the first time. A balance you have paid and still dispute can be the subject of a refund claim within the statutory window.
If repeated contact gets no answer, the IRS page for this notice points to the Taxpayer Advocate Service.
If you agree but cannot pay
Pay what you can by the date on the notice, because interest and the late payment penalty run on what is left. Then choose the plan that fits the balance.
The IRS page lists a payment plan, a temporary delay of collection where you are facing hardship, and an offer in compromise. The IRS also says that if circumstances beyond your control prevent full payment, calling by the due date may let it remove the penalty, depending on the situation.
Correct your own copy of the return, and if a preparer did the work, have them correct theirs. The IRS suggests exactly that, and it stops the same item from producing the same letter next year.
Where this comes from
The statutes behind this page, so you can check any of it rather than take it on trust.
- IRC §6404(a)
- The IRS's authority to abate an assessment that is excessive, late or erroneous. It is the general basis on which a wrong change is reversed.
- IRC §6213(b)
- The math-error procedure behind the CP11, with its 60-day abatement right. Included for contrast: a CP22A is a different notice.
- IRC §6212
- The notice of deficiency, which a proposed change must go through before assessment where deficiency procedures apply.
This page explains what the IRS or the Massachusetts Department of Revenue does and cites the statute. It is not advice about your situation, which depends on facts none of this knows. Tell us what your letter says and what date is on it. Please do not send Social Security numbers or tax documents through the form.
Notice CP11
The IRS fixed what it treats as a mistake on your return and billed the difference. You have a statutory right to have the change reversed if you ask in time, and losing that window also loses the route to the Tax Court.
Notice CP2000
An automated comparison found income reported to the IRS that does not appear on your return. The proposed tax is frequently much larger than the correct answer, because the computer does not know what anything cost you.
Audit reconsideration
A discretionary process for reopening an assessment where the IRS has information it has not previously considered. It is the main remaining route once the 90-day Tax Court window has passed.
Taxpayer Advocate Service
An office inside the IRS whose job is to help when normal channels have failed: economic harm, a delay of more than 30 days, or a promised response that never came. It costs nothing, and Massachusetts has its own counterparts.
Questions about notice cp22a.
- What does a CP22A mean?
- The IRS says it made changes to your tax return and that you owe because of them. The notice shows the balance and a date to pay by. It is a bill following a change, not a proposal inviting a response before anything is assessed.
- How do I find out what the IRS changed?
- Call the number on the notice. The IRS says to mention that you received a CP22A with a balance due and need to review your account, and to have the notice and your tax return with you when you call.
- Is a CP22A the same as a CP2000?
- No. A CP2000 proposes changes from an income mismatch and asks for a response before anything is assessed. A CP22A reports changes already made and bills for them. They sit at different stages and are answered differently.
- Can I get the Taxpayer Advocate involved?
- The IRS page for this notice says that if you have not been able to get answers after contacting the IRS several times, you can call the Taxpayer Advocate Service. TAS is free and independent within the IRS, and has its own criteria for taking a case.
- Will I be charged a penalty?
- The IRS says a late payment penalty applies if you cannot pay the full amount. It also says that calling by the due date may let it remove the penalty where circumstances beyond your control prevented payment, depending on the situation.
Tell us what the letter says and what date is on it.
Scope and price in writing before anything starts. Where what you need is something we do not do, you will be told that instead.
Please don't send Social Security numbers or tax documents through this form.