CP24 Notice: Why the IRS Thinks You Overpaid and How to Fix It
Summary:
IRS Notice CP24 informs you of a discrepancy between the estimated tax payments you reported on your tax return and the payments the IRS has on record. This difference typically results in a refund, though the notice might include other tax return adjustments. Understanding this notice and responding correctly, if needed, can prevent future tax issues and help you receive any refunds without delays.
Did you recently receive a CP24 Notice from the IRS regarding discrepancies between your estimated tax payments and their records? Don’t worry, this notice is often a sign that the IRS has adjusted your return, typically resulting in a refund or credit. However, it’s essential to carefully review the details, compare the IRS records to your own, and ensure everything is correct. Taking the right steps can prevent future issues and ensure you receive your refund without delays. Here’s everything you need to know about handling the CP24 Notice.
What is the IRS CP24 notice?
The IRS sends a CP24 notice to inform taxpayers about discrepancies between the estimated tax payments they reported on their tax return and the payments that the IRS has on record. In most cases, this discrepancy arises because of an overpayment of estimated taxes. The IRS adjusts your return accordingly, which often leads to a refund or credit being applied to your account.
However, the CP24 notice may also include other changes the IRS made while processing your return. It’s crucial to read this notice carefully to fully understand what has been adjusted and ensure that the changes align with your records.
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Why the IRS issues a CP24 notice
The IRS typically issues the CP24 notice when they find a mismatch between the estimated tax payments reported on your tax return and what the IRS has credited to your account. Some common reasons for receiving this notice include:
- Incorrect entry of estimated tax payments: If you mistakenly reported the wrong amount on your tax return.
- Payments not being credited properly: Sometimes, payments you made were not correctly credited to your account by the IRS.
- Overpayments: If the IRS finds that you paid more in estimated taxes than required, resulting in a refund.
In most cases, the IRS makes adjustments to your return to correct these discrepancies, often resulting in a credit or refund.
Pro Tip
Always double-check your IRS account online before filing your return. By verifying your estimated tax payments at IRS.gov, you can prevent discrepancies and avoid receiving a CP24 notice in the first place.
What to do if you receive a CP24 notice
After receiving a CP24 notice, follow these steps to ensure that any discrepancies in your tax payments are addressed correctly and that you receive any refunds due:
Review the CP24 notice thoroughly
Start by carefully reading the CP24 notice to understand the changes made by the IRS. The notice will outline the adjustments to your estimated tax payments and explain why those changes were necessary. Look for any discrepancies between what you reported on your tax return and what the IRS has on record.
Compare the IRS records with your own
Next, compare the estimated tax payments listed on the notice with your own financial records. Make sure all payments you’ve made, including any payments from prior years, are accurately reflected. If the IRS credited a payment you didn’t make, or missed one that you did, this is where discrepancies can arise. Inaccurate or misapplied payments are a common cause of receiving a CP24 notice, so thorough verification is key.
No further action if you agree with the CP24 notice
If the notice accurately reflects your records and you agree with the IRS’s adjustments, no further action is required. The IRS will automatically issue any refunds resulting from the adjustments. Expect to receive your refund within four to six weeks, provided there are no other outstanding issues or debts with the IRS. Be sure to update your copy of the tax return with the new information for your own records.
Take action if you disagree with the CP24 notice
If you find discrepancies between the IRS’s records and your own, you’ll need to take action within 60 days of receiving the notice. Contact the IRS by calling the toll-free number provided on the CP24 notice or by sending a letter outlining the discrepancy. Include any relevant documentation, such as canceled checks or bank statements, that support your claim. Be sure to also include a copy of the notice itself when mailing your response.
If a payment was misapplied or missed, resolving the issue may be as simple as a phone call. For more complex matters, such as incorrect payment postings, it may take 30-60 days or longer to resolve. The IRS will provide further instructions once they review your case.
Pro Tip
If you need to mail documents to the IRS, send them via certified mail with a return receipt. This ensures you have proof that your response was received, and it can help protect your case in case of delays.
What are estimated tax payments?
Estimated tax payments are periodic payments made to the IRS throughout the year, usually by individuals or businesses that don’t have taxes automatically withheld from their income. These payments are typically made by self-employed individuals, retirees, or those who earn substantial income from dividends, interest, or rental properties.
When are estimated tax payments required?
Estimated tax payments are required when your income is not subject to withholding. This often includes:
- Income from self-employment
- Rental income
- Interest and dividends
- Capital gains
- Alimony
- Other types of untaxed income
If you expect to owe $1,000 or more in taxes after accounting for any withholding or tax credits, you are generally required to make estimated tax payments.
What happens if you don’t make estimated tax payments?
If you don’t make sufficient estimated tax payments throughout the year, the IRS may impose penalties for underpayment of taxes. You can avoid penalties by ensuring that you pay at least 90% of the tax you owe for the current year, or 100% of the tax shown on your return for the previous year, whichever is less.
Pro Tip
When disputing a CP24 notice, consider calling the IRS early in the morning or later in the evening to avoid long hold times. This can help you get through faster and resolve your issue more efficiently.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.
Steps to take if you disagree with the CP24 notice
If you believe the changes in your CP24 notice are incorrect, it’s important to take action promptly. You have two options for disputing the IRS’s adjustments: contacting them by phone or responding by mail. Acting quickly ensures your claim gets reviewed and resolved as soon as possible.
Call the IRS for a faster resolution
The quickest way to resolve an issue with your CP24 notice is by calling the IRS within 60 days of receiving the notice. Use the toll-free number located in the upper right corner of your notice. Be sure to have your CP24 notice, tax return, and any supporting documents, such as canceled checks or bank statements, ready when you call. Speaking with an IRS agent can help you clarify any misapplied payments or discrepancies in your account on the spot.
In many cases, the IRS can correct your account immediately based on the information you provide. If your case requires additional investigation, they may ask for further documentation.
Respond by mail with supporting documents
If you prefer to communicate by mail, you can send a written response to the address provided on your CP24 notice. Be sure to include a copy of the notice, along with any supporting documents that prove your claim. This could include proof of estimated payments, bank records, or canceled checks. Remember to keep a copy of everything for your records.
It’s important to note that responses by mail take longer—often up to 90 days—so this option is slower than calling. However, if your case is complex and requires detailed documentation, mailing your response might be the best choice.
What if you miss the 60-day deadline?
If you miss the 60-day window to respond, the changes made by the IRS will become permanent. You won’t be able to reverse the adjustments, but you can still file a formal claim for a refund. In most cases, you must file this claim within three years from the date you originally filed the tax return, or within two years from the date of your last payment—whichever is later.
Possible outcomes after responding
Once you respond to the CP24 notice, there are a few potential outcomes:
- The IRS accepts your claim: If the IRS agrees with the documentation you provide, they will reverse the adjustments and restore your original refund.
- The IRS forwards your case for further review: If the IRS believes a reversal isn’t justified, they will forward your case to the Examination department for a more detailed review. This will allow you to formally appeal their decision.
- No further action taken: If you miss the 60-day response period, the IRS’s changes will stand. You will need to file a refund claim within the allowable time frame to dispute the adjustments.
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Frequently asked questions
What should I do if there’s a payment on the notice that I didn’t make?
If the IRS credited a payment you didn’t make, call the number on the notice to notify them of the error. If you received an erroneous refund, you will need to return it. The IRS will provide instructions on how to do this.
How long does it take to resolve a CP24 notice?
The time it takes to resolve a CP24 notice depends on how you respond. If you agree with the changes, no further action is required, and you should receive your refund within 4 to 6 weeks. If you dispute the changes and respond by mail, it can take up to 90 days or longer for the IRS to review and resolve the issue.
What should I do if I disagree with the CP24 notice?
If you disagree with the CP24 notice, you should contact the IRS within 60 days of receiving the notice. You can call the toll-free number on your notice or send a written response by mail. Include any supporting documentation, such as canceled checks or bank statements, to help the IRS review your case.
What is an estimated tax penalty?
The IRS imposes an estimated tax penalty if you didn’t pay enough tax throughout the year. This penalty applies to those who didn’t make enough in estimated payments or through withholding. For more information, visit the IRS’s Estimated Taxes page or consult Tax Topic 306, Penalty for Underpayment of Estimated Tax.
Will I be penalized for underpayment if I receive a CP24 notice?
Receiving a CP24 notice doesn’t necessarily mean you’ll be penalized. It simply means the IRS found a difference between your estimated tax payments and what was credited to your account. If you paid too much, the IRS will typically issue a refund. However, if you didn’t pay enough, you may face penalties for underpayment, depending on your overall tax situation.
Can I avoid receiving a CP24 notice in the future?
To avoid receiving a CP24 notice in the future, keep detailed records of all estimated tax payments. You can also verify your estimated payments through your IRS online account before filing your tax return. Filing electronically helps reduce errors and ensures that payments are reported correctly.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- The CP24 notice informs taxpayers of discrepancies between estimated tax payments reported on their return and those credited to their IRS account.
- Carefully review the notice to ensure the IRS correctly adjusted your account and follow up if there are any discrepancies.
- If the notice shows an overpayment, you will typically receive a refund within four to six weeks.
- If you disagree with the IRS’s adjustments, contact them within 60 days to resolve the issue.
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