Understanding Your CP103 Notice

Call us at the toll-free number on your notice for specific information about your tax return.

Call us at the toll-free number listed on the top right corner of your notice or write to us at the address on the contact stub within 60 days of the date of the notice. We may be able to reverse the change to your account. However, if you’re unable to provide additional information that justifies a reversal, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within 5-6 weeks to fully explain the audit process and your rights.

You’ll lose your right to appeal our decision before you pay the tax. To dispute the changes, you must pay the tax and then file a claim for refund. You must submit the claim within 3 years of the date you filed the tax return, or within 2 years of the date of your last payment for this tax.

You can request a payment plan with us. Call us at the toll-free number on your notice to talk about payment options or learn more about payment plans.

Not if you pay the full amount you owe by the due date on the payment coupon. However, interest accrues on the unpaid balance after that date.

Yes, you will receive a late payment penalty. You can call us at the toll-free number on your notice if you can’t pay the full amount due because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation.