The CP22E follows an audit. The IRS changed your return based on the examination, and the result is a balance due. The billing summary can include an increase in tax, interest, and penalties such as the negligence penalty. It is a bill, not a zero-change notice.

What This Notice Means

The changes come from your audit report. The CP22E doesn't repeat the detailed explanation, so pull out your copy of the audit report and match each change to it.

If You Agree

  • Pay the amount due by the date on the notice to avoid more penalty and interest.
  • If you can't pay in full, pay what you can and set up a payment plan.

If You Disagree

  • Call the number on the notice to review your account, or write to the IRS using the contact section of the notice. Send documentation.
  • If you don't respond, the IRS assumes you agree.
  • If the audit was closed without your information being considered, ask about audit reconsideration. You'll need new information the examiner didn't have.

Penalties

The notice lists any penalty charged. You can ask the IRS to remove or reduce a penalty for reasonable cause. Identify the penalty, explain why it should be reconsidered, sign the statement, and mail it. If a penalty resulted from written advice the IRS gave you, you can ask for removal on that basis using Form 843.

Don't Let It Sit

If you don't pay by the due date, interest increases and more penalties may apply. An unpaid audit balance moves into the collection notice cycle like any other balance due.

Keep a copy of the notice and your audit report together.

If you received a CP22E after an audit and need help, call us at (813) 229-7100.