What This Notice Means

The IRS changed your tax return because it believes there's a miscalculation. As a result, you owe an additional amount. The notice explains the changes and shows the balance due.

What to Do

  • Read the notice carefully.
  • Compare the figures on the notice to your return.
  • If you agree, pay the amount you owe by the due date on the payment coupon, and correct the copy of the return you kept.
  • If you disagree, contact the IRS within 10 days from the date of the notice.

If You Disagree

Ten days goes fast. Call the toll-free number on the notice, or mail the completed contact stub with your explanation and documentation. Keep copies of everything and use certified mail. To learn exactly what caused the change, call the number on your notice.

If You Can't Pay

Call the number on the notice to make a payment arrangement, or look at the payment plan options the IRS offers. Form 9465, Installment Agreement Request, is one route.

Understand the cost of waiting:

  • Interest: none if you pay the full amount by the due date on the payment coupon. After that date, interest accrues on the unpaid balance.
  • Penalty: if you don't pay in full, the IRS charges a late payment penalty. Your notice explains how it's calculated and when it can be removed.

Paying what you can now reduces both. An unpaid balance doesn't go away. It moves through the IRS collection process, which Publication 594 describes.

Next Year

Read the instructions for your return, attach every required form and schedule, and consider filing electronically to avoid math errors.

If you received a CP132 notice and can't pay the new balance, call us at (813) 229-7100.