What this letter is about This letter provides more information about your right to appeal a change we made to the amount of the Recovery Rebate Credit on your 2020 tax return. The change was due to a calculation or eligibility error or a taxpayer identification number error for you, your spouse, or one or more of your dependents. We previously sent you a CP 11, 12, or 13 notice explaining the change, but that notice did not properly explain your appeal rights. What you need to do Read your letter carefully. It explains the steps you need to take to request an appeal. If you agree with the changes we made to your return You don't need to take further action. If you disagree with the changes we made to your return Contact us at the number or address we provided in your letter. You must contact us within 60 calendar days from the date of your letter to preserve your formal appeal rights. Helpful information Publication 1, Your Rights as a Taxpayer 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, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.