What These Notices Mean

The IRS found a miscalculation on your return and changed it to correct the error. After the change, you're due a refund. The IRS sends a CP12G or CP12U when it corrects one or more mistakes and either:

  • your overpayment is different than you expected, or
  • you have an overpayment when you thought you owed money or had an even balance.

What to Do

  • Review the notice and compare the IRS changes to your return.
  • If you agree, no response is required.
  • If you disagree, contact the IRS within 60 days of the date of the notice.

You should receive your refund check in 4 to 6 weeks, as long as you don't owe other tax or debts the IRS is required to collect.

If You Disagree

Call the toll-free number on your notice or respond by mail to the address on the notice. If you write, include a copy of the notice with your explanation and documents. Use certified mail and keep copies.

Supporting documents matter. If the IRS doesn't receive them, it may forward your case for audit. Audit staff will contact you within 6 to 12 weeks to explain the process and your rights.

The 60-Day Deadline Is Real

If you don't contact the IRS within 60 days, changes that reduced your refund won't be reversed, and you lose your right to appeal the decision in the U.S. Tax Court. After that, your option is to file a claim for refund to dispute the changes. Generally, the claim must be submitted within 3 years from the date you filed the return or within 2 years from the date of your last payment for that tax, whichever is later.

If the IRS cut your refund and you believe your original return was right, act inside the 60 days.

Online Access

You can view the notice, your balance, and payments in your IRS Online Account.

If you received a CP12G or CP12U notice and the IRS reduced your refund, call us at (813) 229-7100. We can tell you whether the change is worth fighting.