IRS Notice CP22A: What It Means
The IRS page “Understanding your CP22A notice”, last reviewed August 11, 2026, says: “We sent you this notice because we made the changes to your tax return. You owe because of the changes.”
When we checked on November 2, 2026, the IRS page showed “Page Last Reviewed or Updated: 11-Aug-2026”. The IRS wording in quotation marks abouta CP22A notice comes from that IRS page.
Maintained by Archie Chang · Reviewed November 2, 2026 · Methodology & sources
What the IRS page says the notice is about
“We sent you this notice because we made the changes to your tax return. You owe because of the changes.”
Response timing, as the IRS words it
“If you agree with the changes we made, pay the amount you owe by the date printed on your notice. Pay online now to ensure timely receipt of your payment. […]”
“[…] If you disagree with the changes we made, contact us at the number provided on your notice.”
Steps the IRS page lists
“If you agree with the changes we made, pay the amount you owe by the date printed on your notice. Pay online now to ensure timely receipt of your payment.
If you're unable to pay the full amount you owe, explore alternative payment options like a payment plan, temporary collection delay, or an Offer in Compromise.
Be sure to correct your copy of your tax return for your records.
If you disagree with the changes we made, contact us at the number provided on your notice.”
Frequently asked questions
How does the IRS page say to find out what changed on a CP22A return?
The IRS page for CP22A, last reviewed August 11, 2026, answers its question “The notice says, "We made changes to your 20XX return...," How can I find out what was changed and why?” this way: “Call us at the toll-free number listed on your notice.”
What does the IRS say about disagreeing with the changes in a CP22A?
The IRS page for CP22A, last reviewed August 11, 2026, answers its question “What should I do if I disagree with the changes you made?” this way: “Call us at the toll-free number listed on your notice.”
What does the IRS say about interest on a CP22A balance?
The IRS page for CP22A, last reviewed August 11, 2026, answers its question “Am I charged interest on the money that I owe?” this way: “Yes, interest will accrue if you don't pay the full amount you owe by the date on the payment coupon.”
What does the IRS say about a penalty on a CP22A balance?
The IRS page for CP22A, last reviewed August 11, 2026, answers its question “Will I receive a penalty if I can't pay the full amount?” this way: “Yes, you'll receive a late payment penalty. You can call us at the number listed on your notice if you’re unable to pay the full amount shown because of circumstances beyond your control. If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation.”
What does the IRS say about identity theft and a CP22A notice?
The IRS page for CP22A, last reviewed August 11, 2026, answers its question “What if I think I'm a victim of identity theft?” this way: “Call us at the number listed on your notice. See the Identity Theft Central resource page for more information.”
Related FedRateCalc pages
- Amended tax return (Form 1040-X) (how an amended return is filed)
- IRS payment plan calculator (estimates of installment payments)
- IRS penalty abatement (how penalty relief requests are described)
- IRS tax transcript (how to get a transcript of a return)
Other IRS notice pages
Sources (checked November 2, 2026): IRS: Understanding your CP22A notice (page last reviewed August 11, 2026)