IRS Notice Guide
IRS CP22A Notice — What It Means and What To Do
Receiving an IRS CP22A notice can feel overwhelming. This guide explains what the notice means, what the deadlines are, and what options exist for penalty relief.
Response Deadline
The IRS expects a response within 60 days to dispute; payment due by date on notice. Acting before this deadline preserves all relief options and prevents escalation to the next collection stage.
What This Notice Means
The IRS made changes to your tax return for the tax year specified, and as a result you now owe a balance. These changes are typically based on information provided by you, your tax preparer, or as a result of an IRS review.
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Common Penalties on This Notice
Failure to Pay (FTP)
Interest
Possible Accuracy-Related Penalty
First Time Abate (FTA) May Apply
Penalties on CP22A notices are often eligible for First Time Abate relief under IRM 20.1.1.3.6.1. Taxpayers with a clean 3-year compliance history may qualify for full penalty removal.
FTP penalties on a CP22A may qualify for First Time Abate. Accuracy-related penalties (if included) are not FTA-eligible but may be abated through reasonable cause.
What To Do After Receiving a CP22A Notice
Review the changes and compare them to your filed return
Verify whether you or your representative requested these changes
If you agree, pay the balance by the date shown on the notice
If you disagree, respond within 60 days with an explanation and supporting documents
Contact the IRS if you are unsure why changes were made
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Frequently Asked Questions
Why did the IRS change my return?
A CP22A is issued when the IRS adjusts your return, often after receiving additional information from you (such as a response to a prior notice) or from your tax preparer.
How is a CP22A different from a CP11?
A CP11 corrects math errors. A CP22A reflects broader changes to the return, often based on information provided by the taxpayer or discovered during an IRS review.
Can I dispute the changes on a CP22A?
Yes. Contact the IRS within 60 days of the notice date to dispute. After 60 days, you must pay and then file a claim for refund.
Have a CP22A notice? Check your penalty eligibility.
What if the changes are from an amended return I filed?
The IRS may process amendments differently than expected. If the CP22A does not match your amended return, contact the IRS with copies of the original and amended return.
Does interest start from the notice date?
No. Interest is calculated from the original due date of the tax return, regardless of when the CP22A is issued.
Can I set up a payment plan for the amount owed?
Yes. If you cannot pay the full amount, you may apply for an installment agreement through IRS.gov or by calling the number on the notice.
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