Understanding Your CP123 Notice

We made changes to your excise tax return because we believe there was a miscalculation. You now have a balance due of less than $1.


What you need to do

  • Read the notice carefully.
  • Compare the figures on the notice with your excise tax return.
  • Contact us within 30 days of the date of your notice if you disagree with the changes we made.
  • Correct the copy of your excise tax return that you kept for your records if you agree with our changes.
  • You don’t have to pay if you owe less than $1.

Answers to common questions

How can I find out what caused my tax return to change?

Call us at the toll-free number listed on the top right corner of your notice for specific information about your tax return.

What should I do if I disagree with the changes you made?

Call us at the toll-free number listed on the top right corner of your notice or write to us within 30 days of the date of the notice. We may be able to reverse the changes.


Tips for next year

Review your return for accuracy before mailing it to us.

Printable samples of this notice (PDF)

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.