Home › Guides

IRS changed your return? You have 60 days to disagree

CP11, CP12, CP13 and similar notices correct a mistake the IRS found on your return. If you disagree, ask within 60 days.

Check my letter free

What these notices are

When the IRS finds a math or clerical mistake on your return, it corrects it and sends a notice such as CP11, CP12 or CP13 that shows the change and the new amount.

The 60 day rule

If you disagree and ask in writing within 60 days of the notice date, the law requires the IRS to reverse the change. If it still disagrees, it must use the regular deficiency process, which keeps your right to go to the Tax Court.

If you agree

If the change is right, pay the new amount by the date on the notice, or ask for a payment plan. If the change gives you a refund, you don't need to do anything.

More guides

Sources

  1. 26 U.S. Code § 6213 (b)(2), abatement of math error assessments
  2. IRS: Understanding your CP11 notice