Why We Are Sending You This Notice

We are writing you because there is an error on your {tax year} Federal Income Tax Return. We will explain why we made the change and what you need to do.

Why We Made The Change

What You Should Do If You Agree With The Change

• You do not need to do anything. If you owe no other amounts that we are required to collect, you should receive your corrected refund within six weeks.

What You Should Do If You Disagree With The Change

• If you disagree with the change we made or you have additional information that corrects the error we found, please call us to discuss your account.
• Our representative will explain the change we made.  You can explain why you disagree with the change and provide the representative with any corrective information you have.  We will correct any mistakes on your account. 
• You also can handle this matter by mail.  You may write to us at the address on the stub at the end of this notice.  Please attach the stub to your correspondence.  The stub will help us process your inquiry quicker.
• Should you contact us about your account and we cannot reach an agreement about the change we made to your account, you have the right to ask us to reverse the change. In response to your request, we will forward your case to our Examination function for an additional review.  This action will give you formal appeals rights, including the right to appeal our decision in court.