IRS Notice CP22A: Changes to Your Return and You Owe

The IRS says it sends CP22A because it made changes to your tax return and you owe because of those changes. The notice states the year, and the IRS says the way to find out what was changed and why is to call the toll-free number listed on the notice. Have the notice and a copy of your return in front of you, and say that you received a CP22A with a balance due and need to review your account.

You agree with the change

Pay the amount by the date on the notice. Paying online helps make sure the payment is received on time. Update your own copy of the return so your records match.

You disagree with the change

Call the number on the notice and explain what you believe is wrong. Keep your supporting records ready. Do not ignore the due date while you wait for an answer, because interest accrues if the balance is not paid by the date on the payment coupon.

The IRS says interest will accrue if you do not pay the full amount by the date on the payment coupon, and a late payment penalty applies if you cannot pay the full amount. It also says that if you cannot pay because of circumstances beyond your control and you contact the IRS by the payment due date, it may be able to remove the penalty depending on your situation. That is not automatic, so make the call by the due date and note what was agreed.

The IRS says you can arrange a payment plan if you cannot pay in full, and it lists a temporary collection delay and an offer in compromise as other options to explore. Form 9465 is the installment agreement request form if you apply by mail. If you have contacted the IRS several times without answers, the Taxpayer Advocate Service can help at 877-777-4778.