Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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.

Printable samples of this notice (PDF)

How to get help