IRS Notice CP22A: Adjustment — Amount Due

What does an IRS CP22A notice mean?

A CP22A states that the IRS made changes to your return as you requested (for example, through correspondence or an amended return) and that the changes produced a balance due. It functions as a bill for the additional tax resulting from your own requested adjustment.

Why did you receive a CP22A?

You asked for a change to your account and that change increased the tax owed, leaving a balance the IRS now expects you to pay.

How to respond to a CP22A notice

Pay the balance by the due date if you agree, or arrange a payment plan. Because the change reflects an adjustment you requested, disputes are less common, but if the figures are wrong contact the IRS promptly with documentation.

What happens if you ignore it?

Interest and the failure-to-pay penalty accrue, and the unpaid balance moves into collection with the usual reminder and levy notices.

Common resolutions

• Pay the balance

Related IRS notices

• CP21B — Adjusted Return — Balance Due
• CP11 — Changes to Tax Return — Amount Owed
• CP23 — Estimated Tax Payment Discrepancy