Understanding Your CP106 Notice
We believe you have miscalculations on your return. The changes we made resulted in a balance due.
What you need to do
- Compare the figures on your tax return with the figures on the notice.
- Make the changes to your copy of your tax return for your records.
- Pay the total amount due shown on the notice or call us before the payment due date to make payment arrangements.
- Allow enough time for mailing your payment (if you decide not to pay electronically) to avoid additional charges of penalties and interest.
- Contact us in writing within 60 days if you don’t agree with the changes.
Answers to Common Questions
What if I don’t agree with the changes?
Contact us within 60 days in writing. We’ll review your information and reverse the changes we made to your account if you can show we made a mistake.
What if I don’t have documentation to justify the reversal of changes?
We will forward the case for audit. The auditor will contact you within 5 to 6 weeks to fully explain the process.
What if I can’t pay the full amount by the due date?
Pay as much as you can now and contact us at the number on the notice to discuss payment options.