Understanding your CP13 notice

What this notice is about

We made changes to your return because we believe there's a miscalculation. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.


View this notice and manage your communication preference online

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  • 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 the information on your tax return.
  • Correct the copy of your tax return that you kept for your records.
  • If you agree with the changes we made, you don't need to do anything.
  • If you don't agree with the changes we made, contact us within 60 days from the date of your notice, and see frequently asked questions below.

Frequently asked questions

Read your notice carefully. For additional clarification, call us at the number shown on your notice.

If you disagree, contact us at the toll-free number shown on your notice, 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.

We'll reverse most changes we made if we reduced the refund you requested on your return. However, you must contact us within 60 days from the date of your notice to request the reversal. You don't need to provide an explanation or additional documents when you request the reversal, but we'll consider any information you provide us. However, if we don't receive information that supports your original return, we may forward your case for audit, in which case the audit staff will contact you within 6 weeks to explain the process and your rights. We're not required to reverse changes we made to the tax withholding or estimated tax payments you reported but will consider the information you provide us.

If you don't contact us within the 60-day period, changes we made to reduce your refund will not 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


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

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