This notice informs the taxpayer that the estimated tax payments received by the IRS and posted to their account does not match the tax payments claimed on the return, leaving a balance due. There may also be information included for any changes made to the return.
The notice shows the credits the IRS has received for the taxpayer's account and explains the changes to the tax return if applicable.
If you agree with the adjustment, make the changes to your tax return records to reflect the IRS adjustment. If you do not agree with the changes, call or write to the IRS at the phone number or address given in the header section of the notice. When contacting the IRS with differences, make certain to have your payment information, canceled checks, and tax returns available to assist in documenting the differences.
Sections of the Notice:
Sample CP 23: