Receiving a tax notice or letter is never a pleasant experience. It can be confusing and frustrating if you don't understand why you received the notice in the first place. That's why we wrote The Ultimate Guide to Tax Notices and created a tax notice library filled with the most common tax notices and letters you might receive. We believe the process of staying compliant with your taxes should be as effortless as possible.
- What is the notice number? CP12
- What government agency sends this notice? The Internal Revenue Service (IRS)
- What is this notice about? The IRS corrected one or more mistakes on your tax return. As a result, you are now either due a refund or your original refund amount has changed.
- What should you do if you receive this notice?
- Review the notice and compare the IRS' changes to the information on your tax return.
- If you agree with the changes we made, no response is required.
- You should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts the IRS is required to collect.
- You may want to correct the copy of your tax return that you kept for your records, but do not send it to the IRS.
- If you don't agree with the changes we made, contact the IRS within 60 days from the date of your notice and see frequently asked questions below.
FAQs & Additional Information
- Why did I receive this notice? The IRS issues Notice CP12 when they correct one or more mistakes on your tax return, and:
- The overpayment is different from the one you expected, or
- You have an overpayment when you thought you owed money or had an even balance.
- How can I find out what caused my tax return to change? Read your notice carefully. For additional clarification, call the IRS at the number shown on your notice.
- What should I do if I disagree with the changes the IRS made?
- If you disagree, contact the IRS at the toll-free number shown on the top right corner of your notice or respond by mail to the address on your notice. If you write to the IRS, include a copy of the notice along with your correspondence or documentation.
- The IRS will reverse most changes they made if they reduced the refund requested on your return. However, you must contact the IRS within 60 days from the date of your notice to request the reversal. You don't need to provide an explanation or additional documents when you request the reversal, but the IRS will consider any information you provide them. However if the IRS doesn't receive information that supports your original return, they may forward your case for audit, in which case the audit staff will contact you within 6 weeks to explain the process and your rights. The IRS is not required to reverse changes they made to the tax withholding or estimated tax payments you reported but will consider the information you provide them.
- If you don't contact the IRS within the 60-day period, changes they made to reduce your refund will not be reversed and you'll lose your right to appeal our decision in the U.S. Tax Court. Instead, you may file a claim for refund to dispute the changes. Generally, you must submit the claim within 3 years from the date you filed the tax return, or within 2 years from the date of your last payment for this tax, whichever is later.
What does it look like?
Looking for more information about this notice? Here are some helpful resources:
- About the notice - https://www.irs.gov/individuals/understanding-your-cp12-notice
- Example copy of the notice - https://www.irs.gov/pub/notices/cp12_english.pdf
How can we help you today?
Are you looking for more information about your tax notice or other challenges? DiMercurio Advisors has a dedicated team supporting tax notices, audits and more. We are passionate about ensuring you are well-informed and in control of your tax situation.