CP22: Changes to Your Return — Balance Due (CP22 Series)

What it is

A notice that the IRS changed your tax return and the change left you owing. The CP22A page states: 'We sent you this notice because we made the changes to your tax return. You owe because of the changes.' CP22E is the audit version — the sample notice reads 'As a result of your recent audit, we changed your Form 1040' and directs you to your copy of the audit report for the detailed explanation, with the amount due and a pay-by date on page one.

Why you got it

Sent when an adjustment the IRS processed to your account results in a balance due — CP22A for changes to your return (the current IRS page does not state who initiated them), CP22E for changes resulting from a recent audit.

The deadline structure

If you agree, pay the amount you owe by the date printed on the notice to avoid additional interest and applicable penalty charges. If you disagree, contact the IRS at the number provided on the notice (the CP22E sample lists 800-829-0922) — the CP22E sample notice states the IRS will assume you agree with the information in the notice if it doesn't hear from you.

The IRS materials phrase the deadline as 'by the date printed on your notice' — no fixed day count is stated. The printed date controls.

How to respond

• Pay online at irs.gov/payments, or mail a check or money order (payable to 'United States Treasury') with the notice's payment stub
• If you can't pay in full: pay as much as you can now and make arrangements for the rest — the pages and sample notice mention payment plans (irs.gov/paymentplan), temporary collection delay, and offer in compromise
• If you disagree: call the toll-free number on the notice to review your account with a representative; the CP22E sample notice also allows contact by mail at the address at the top of the notice
• Correct your copy of your tax return for your records

What ignoring it leads to

Interest accrues if you don't pay the full amount you owe — the CP22E sample notice cites IRC §6601 and calculates it generally from the due date of the return until paid in full — and a late-payment penalty applies. The CP22E sample also states the IRS will assume you agree with the notice if it doesn't hear from you.

Mistakes people make with a CP22

• Paying without matching the notice against what actually happened on your account — for CP22E the detailed explanation lives in your audit report, not on the notice itself
• Assuming silence preserves your objection — the CP22E sample notice says the IRS will assume you agree if it doesn't hear from you
• Not using the can't-pay routes — pay what you can now and arrange the rest; payment plan, temporary collection delay, and offer in compromise are all listed
• Skipping penalty relief — the CP22A page says the IRS may be able to remove the penalty if you contact it by the due date of your payment

Official sources

• Understanding your CP22A notice
• Notice CP22E — official IRS sample notice (PDF)

Our summary paraphrases these sources. Last verified: BUILD 2026-07-11 (Claude Fable 5; researched from live irs.gov fetches: https://www.irs.gov/individuals/understanding-your-cp22a-notice, https://www.irs.gov/pub/notices/cp22e.pdf — the English 'Understanding your CP22E notice' HTML page returned 404 on 2026-07-11; CP22E facts come from the official sample-notice PDF. Neither fetched source says 'data processing adjustment' — that phrase is kept only as a search alias, not asserted as fact) — re-verify before launch. Your printed notice always controls.

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