Income mismatch & return changes
The IRS changed your account from data it processed — for example, information from an amended return, a corrected document, or an internal adjustment — and the change produced the result this notice shows (a balance, on the CP22A variant).
Handle it
The IRS changed your account from data it processed — for example, information from an amended return, a corrected document, or an internal adjustment — and the change produced the result this notice shows (a balance, on the CP22A variant).
Why you got it: A document or correction reached your account and changed the numbers: a payer's corrected form, a reprocessed return, an adjustment from another notice.
Not an audit finding. But unlike its cousin CP21, you may not have asked for this change — so verify it instead of assuming it.
Your first move: Ask the transcript what changed, or call and have the change explained item by item. If it's wrong, dispute with documents now, while the source records are easy to get.
The clock on this letter: If it shows a balance: pay or respond by the printed date.
A balance on a CP22-series notice bills like any other — the printed pay-by date controls, and the standard plan/dispute rights apply.
Corrected W-2/1099? Amended return? Know which one this is before arguing.
The document that proves your figure beats the one that doesn't.
Phone number on the notice; written disputes to the address shown.
Confirm the change on your account transcript — fakes invent adjustments to sell 'fixes'.
A wrong adjustment hardens into the account; a right one starts billing interest.
Where this sits on the ladder: CP14 →
One payment. No subscription. Yours to keep — every notice, every letter, every script.