VALID › Notice Library › CP106 Notice
In the IRS’s own words · not reviewed by VALID
CP106 notice explained, in the IRS’s own words
We believe you have miscalculations on your return. The changes we made resulted in a balance due.
Read the full CP106 page on irs.gov ↗
What this notice is about
We believe you have miscalculations on your return. The changes we made resulted in a balance due.
What you need to do
- Compare the figures on your tax return with the figures on the notice.
- Make the changes to your copy of your tax return for your records.
- Pay the total amount due shown on the notice or call us before the payment due date to make payment arrangements.
- Allow enough time for mailing your payment (if you decide not to pay electronically) to avoid additional charges of penalties and interest.
- Contact us in writing within 60 days if you don’t agree with the changes.
What if I don’t agree with the changes?
Contact us within 60 days in writing. We’ll review your information and reverse the changes we made to your account if you can show we made a mistake.
What if I don’t have documentation to justify the reversal of changes?
We will forward the case for audit. The auditor will contact you within 5 to 6 weeks to fully explain the process.
What if I can’t pay the full amount by the due date?
Pay as much as you can now and contact us at the number on the notice to discuss payment options.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.