The IRS has adjusted your tax return which affected the amount of the refund applied to the following year's estimated tax payments as requested on the tax return.

The notice explains the changes to the tax return and the resulting adjustment to the amount applied to the estimated payments, you should adjust your tax return and estimated payment records to match the IRS records if you agree with the change.

Sections of the Notice:

• Header Section
  This area contains the Notice Number, the applicable tax year, the notice date, your Social Security Number and the IRS contact number.
• Explanation Section
  This section explains the changes to your return, shows how the IRS adjusted the estimated tax payment amount, and provides information on what you should do.
• Response Section
  If you do not agree with the change(s) or have any questions, call or write the IRS at the phone number or address given in the header section of the notice.

Sample CP 10:

• PDF Pages 1-2