CP22E Notice: Changes Due to Examination

The CP22E Notice is issued by the IRS after an examination (audit) of a taxpayer’s return. This notice informs the taxpayer that the IRS has reviewed their return, found discrepancies, and made adjustments that result in a balance due. Examinations can occur due to suspected errors in income reporting, deductions, or tax credits.

Key points in the CP22E Notice:

• Examination Findings: The notice will detail the results of the IRS examination, including which parts of the return were adjusted. This could involve correcting errors related to business income, charitable contributions, or deductions for dependents.
• Balance Due: The CP22E will provide the new amount of tax owed after the examination adjustments. This balance may include additional taxes, penalties, and interest.
• Payment Options: The notice outlines the payment methods available to settle the balance due. Taxpayers are encouraged to pay the full balance by the deadline to avoid further penalties. Installment agreements may also be available for those unable to pay the full amount immediately.
• Dispute Process: If the taxpayer disagrees with the examination results, they have the right to request an appeal or provide additional documentation that supports their original return. The notice will include instructions for filing a dispute.

The CP22E requires immediate attention, especially if the taxpayer believes the adjustments made during the examination were incorrect.