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.

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.