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Fresh Start Tax Client Education

CP 12 Frequently Asked Questions
Why did you receive this notice CP 12 sent from the IRS?

IRS issued Notice CP 12 when IRS corrected  one or more mistakes on your tax return, and
1 the overpayment is different from the one you expected, or
2. you have an overpayment when you thought you either owed money or had an even balance.
The first page of the notice shows you the figures on your return and the figures after our corrections.
The second page tells you what items IRS corrected.
It also explains any penalty and interest charges.
Is that all there is to it?  Should I write back?
Sometimes, yes. If you agree with the correction IRS made, you don’t need to reply to the notice. Just make sure you note the correction on your return for future reference. We’ll issue a refund in six to eight weeks, unless you owe other amounts we’re required to collect, such as unpaid tax, penalty, or interest on another tax account.
If you don’t agree with the correction IRS made:
1. Show IRS you’re entitled to a larger refund, you can go ahead and cash the check. IRS will issue another check for the additional overpayment six to eight weeks after we correct your account.
2. Show IRS you’re entitled to a smaller refund (or no refund at all), there are two things you need to do:

DON’T CASH THE REFUND CHECK.     Yes, do not cash the refund check:
Write VOID on the back of the check and return it to IRS so they can credit your account. If you’re entitled to a smaller refund, IRS will issue another check for the correct amount six to eight weeks after the IRS make the correction. If you already cashed the check, send us your repayment immediately. Since IRS made the mistake, they will make sure they don’t charge you any interest, but only if you send the repayment.
Second, call or write to explain why your figures were correct when you filed the return.
If the correction is simple, such as removing an additional exemption we gave you by mistake, just call IRS at the number printed at the top of the notice with your explanation and IRS make the correction on the spot. We’ll also make sure we give you enough time to send the refund back before we send any notices asking for payment.
If the correction is more complicated, such as an error in our calculation of your capital gains tax, it’s best to send us an explanation along with a copy of your Schedule D, capital gains worksheet, etc.
How much time do I have to respond if I don’t agree with the IRS changes?
It’s important that your account reflects accurate information, so check your figures against ours to determine whose figures are correct. Like we mentioned before, there’s no need to respond if you agree with the correction. If you don’t agree, though, please call or write to us as soon as possible so we can make any necessary corrections.
It is always best when you are calling IRS to keep a record of everyone you have spoken with including their name and their ID number. This will be needed in case the situation becomes more difficult to deal with down the road.