What this notice is about We found a miscalculation and changed your return to correct this error. You're now due a refund. View this notice and manage your communication preference online Sign in to your Online Account to: View your balance Make and view payments View or create payment plans Manage communication preferences Access tax records View Tax Pro authorizations What you need to do Review the notice and compare our changes to your tax return. If you agree with the changes, no response is required You should receive a refund check in 4-6 weeks, if you don't owe other tax or debts we're required to collect. If you don't agree with the changes, contact us within 60 days from the date of your notice. Frequently asked questions Why did I receive this notice? We issue CP12G or CP12U when we correct one or more mistakes on your tax return, and The overpayment is different than you expected, or You have an overpayment when you thought you owed money or had an even balance How can I find out what caused my tax return to change? Call us at the toll-free number shown on your notice. What should I do if I disagree with the changes you made? If you disagree, contact us at the toll-free number or respond by mail to the address on your notice. If you write to us, include a copy of the notice along with your correspondence or documentation. You must contact us within 60 days of the date of your notice to request a reversal. Provide an explanation or additional documents you want us to consider when requesting a reversal. If we don't receive your supporting documents we may forward your case for audit. Audit staff will contact you within 6-12 weeks to explain the process and your rights. If you don't contact us within the 60-day period, changes we made to reduce your refund won't be reversed and you'll lose your right to appeal our decision in the U.S. Tax Court. Instead, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years from the date you filed the tax return, or within 2 years from the date of your last payment for this tax — whichever is later. Helpful information Publication 3498-A, The Examination Process (Examinations by Mail) PDF Publication 3598, What You Should Know About the Audit Reconsideration Process PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don't Agree PDF Reference tools Publication 1, Your Rights as a Taxpayer Notice Topic 651 Notice Topic 653 Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
