Notice we changed your account

Back to “Issues due to improper filings”

This is a notification to the taxpayer that the IRS effected changes to your tax return. These notices are reserved for cases where the errors are obvious on its face (i.e. mathematical errors, inputs in the field, etc.), and do not result in a balance or refund due.

A sample of the letter is attached below. Please note that although reasons for the change may vary, the things to do if you agree / disagree with the IRS’ findings are substantially the same for most cases.

CP 13A Sample Contents Page 1 (From IRS.gov)

Contents of This Notice - Page 1

Why We Are Sending You This Notice
We are writing to you because there is an error on your {tax year} Federal Income Tax Return. We will explain why we made the change and what you need to do.
Why We Made The Change
We have changed the amount of your {item} because one or more {items} was not correct or was missing. Because of recent tax law changes affecting {item}, you may no longer be eligible for {item}.

One or more explanations for the changes will print here on the mailed notice.

What You Should Do If You Agree With The Change
  • If you agree with the change described above you do not need to do anything. The change does not result in any additional amount you owe, nor does the change result in any refund to you.
What You Should Do If You Disagree With The Change
  • If you disagree with the change we made or you have additional information that corrects the error we found, please call the IRS to discuss your account, or contact us to help you determine the right course of action.
  • Our representative will explain the change we made. You can explain why you disagree with the change and provide the representative with any corrective information you have. We will correct any mistakes on your account.
  • You also can handle this matter by mail. You may write to us at the address on the stub at the end of this notice. Please attach the stub to your correspondence. The stub will help us process your inquiry quicker.
  • Should you contact us about your account and we cannot reach an agreement about the change we made to your account, you have the right to ask us to reverse the change. In response to your request, we will forward your case to our Examination function for an additional review. This action will give you formal appeals rights, including the right to appeal our decision in court.
  • Our Examination function will contact you once they've received your request - usually within five to six weeks. At that time, you will receive a complete explanation of your examination process and of your rights.
Remember - You need to contact us within 60 days from the date of this letter to request an examination of your return and to retain your rights to appeal our decision. We will consider any information you send us, regardless of the 60-day period, but you can only request an examination and keep your right to appeal our decision within that period.

Source : IRS CP13

IRS Publication 5 : Your appeal rights