The CP22A means the IRS made changes to your tax return and the result is a balance due. The changes could stem from an audit adjustment, a correction to credits or deductions, a recalculation of your tax, or an adjustment to payments or withholding credits.
Understanding the Changes
The notice shows what the IRS changed and the resulting impact on your tax. Compare every change to your original return. Common changes include disallowed deductions for insufficient documentation, adjusted income based on information returns the IRS received, corrected filing status, removed or reduced credits, and recomputed self-employment tax.
If the changes resulted from an audit, you should have received prior correspondence (30-day letter, agreement forms, etc.) explaining the proposed changes. The CP22A is the account adjustment reflecting those changes.
If You Agree
Pay the balance. The sooner you pay, the less interest accrues. If you can't pay in full, set up a payment plan online or call the number on the notice to discuss options. The balance on the CP22A follows the same collection sequence as any other balance due: CP501, CP503, CP504, and eventually levy notices if not resolved.
If You Disagree
Call the number on the notice or respond in writing. Explain which changes you dispute and provide documentation supporting your position. If the changes resulted from an audit, check whether you still have appeal rights from the original examination.
Don't pay a balance you believe is wrong just to make the notice go away. But also don't ignore it. Ignoring a CP22A starts the collection clock, and penalties and interest accrue on the disputed amount until it's resolved.
If you've received a CP22A and aren't sure whether the changes are correct, call us at (813) 229-7100. We can compare the notice to your return and tell you whether to pay or fight.