CP 11 IRS Notice: Changes to Tax Return, Balance Due

The IRS will send a taxpayer this notice when there are changes made to a tax return or in the event a balance is due. It will clearly show the taxpayer the changes that are being made to 1040 Individual Income Tax Form. The changes that were made to your tax return resulted in a balance being due, and the purpose of this form is to explain how and why the changes were made.

Anytime the IRS makes any type of change to a tax form, a notice showing indicating "Math Error" is sent to the taxpayer. There is also an account statement enclosed which explains in detail how your taxes were affected by said changes. There is a three-digit code that is also assigned to each description.

The stub portion on the last page of the notice lists the Math Error codes, in the format of "aaabbbccc". The first code being denoted by "aaa", second one by "bbb", and third code is listed as "ccc". If there are more than three changes described on the notice, then only the first three will print on the stub. Now that you have a basic understanding of how codes work, you can look them up on the IRS website.

Some of the things that will also be explained on the notice are as follows:

• Why the notice is being sent
• Why the changes are being made
• What to do in the event you agree with said changes
• What to do if you do not agree with said changes

Some of the other paperwork and information that may be sent with a CP11 IRS Tax Notice:

• A Form 2210:Underpayment of Estimated Tax by Individuals, Estates and Trusts
• A Form 9465: Installment Agreement Request Form
• Notice 1212:Automated Telephone Service
• Notice 746: Information About Your Notice, Penalty and Interest
• Publication 1: Your Rights As A Taxpayer

All of this information must be filled out accurately therefore, it is advisable that you contact your tax attorney to handle this situation. Your tax attorney has dealt with these types of notices before and can guide you in the right direction.