The CP11A is the CP11 with penalties added. The IRS made changes to your return during processing, resulting in a balance due that includes both additional tax and penalty assessments. This is more consequential than a simple math correction because the penalties compound the financial impact.
Review the Changes and the Penalties
First, review the return changes using the same process as for the CP11 — compare each adjustment to your original return. Then review the penalties. Determine which penalties were assessed (failure-to-file, failure-to-pay, accuracy-related) and whether they're correct.
Penalty Abatement
Even if the underlying tax changes are correct, the penalties may be abatable. Check whether First-Time Abatement applies. If it does, request it by calling the number on the notice. If FTA doesn't apply, evaluate reasonable cause grounds.
The 60-Day Window
If the changes were made under math error authority, you have 60 days to request abatement of both the changes and the penalties. After 60 days, the changes become final and you'll need to pursue other remedies.
If you've received a CP11A, call us at (813) 229-7100.