What This Notice Means

The IRS believes your return has miscalculations, and it changed the return to correct them. The notice shows the figures the IRS used.

What to Do

  • Compare the figures on your tax return with the figures on the notice.
  • If you agree, make the changes to your copy of the return for your records.
  • If you don't agree, contact the IRS in writing within 60 days.
  • If you've changed your address, call the number on your notice.

If You Disagree

Your disagreement has to be in writing, and it has to arrive within 60 days. The IRS will review your information and reverse the changes if you can show the IRS made a mistake.

Documentation is the key. If you don't have documentation to justify reversing the changes, the IRS will forward the case for audit. An auditor will contact you within 5 to 6 weeks to explain the process.

That's a real consequence. A simple math correction can turn into an examination if you push back without proof. Before you dispute, gather the records that support your numbers. Then write a clear letter that says which change you disagree with and why, and attach copies of your support.

  • Include a copy of the notice.
  • Keep copies of everything you send.
  • Use certified mail so you can prove the date you responded.

Small Overpayments

If the change leaves you with an overpayment of less than $1, the IRS won't send it automatically. You must request that refund in writing.

Getting Help

You can authorize someone to deal with the IRS on your behalf using Form 2848. If the change involves significant money, or you're worried a dispute will lead to an audit, get advice before you write.

If you received a CP126 notice and aren't sure whether to dispute the change, call us at (813) 229-7100.