What is an IRS CP22A notice?
CP22A is a Data Processing Adjustment Notice. It informs you that the IRS made a change to your tax return that has resulted in a balance due.
The notice tells you:
- The specific changes made to your return.
- The new amount you owe, including any penalties and interest.
Why you received it
You received CP22A because the IRS adjusted your return. This often happens if you requested a change, if there was a math error, or if the IRS found a discrepancy during processing.
What to do — your 30-day action plan
Step 1: Read the notice carefully and confirm the amount
Verify the tax year, the balance owed, and the deadline. CP14s have been sent in error before — but rarely. Don't assume; confirm.
Step 2: Choose a response path
You have five practical options within the 30-day window:
| Option | When it's the right move |
|---|---|
| Pay in full | You have the cash. This stops everything immediately. |
| Installment Agreement | You can pay, just not all at once. Sets up monthly payments and pauses the levy. |
| Offer in Compromise | You genuinely can't pay the full amount. Settles for less. |
| Currently Not Collectible | You're in financial hardship. IRS pauses all collection. |
| Request a Collection Due Process (CDP) hearing | You want to formally challenge the levy. Must be filed within the 30-day window. |
Step 3: File any unfiled returns
The IRS will reject any resolution request — installment, OIC, CNC — until every required return is on file. If you have unfiled returns from prior years, this is the bottleneck.
Step 4: Submit your chosen response in writing
Verbal agreements with IRS phone agents are not enforceable. Whatever you set up — installment plan, OIC, CDP hearing — needs to be on the record in writing, with confirmation.
Step 5: Document everything
Keep copies of the CP14, your response, certified mail receipts, and any IRS confirmation letters. If anything goes sideways later, this paper trail is what protects you.
What NOT to do
- Don't ignore it. The IRS does not bluff with CP14. After 30 days, your state refund is gone, and LT11 is on its way.
- Don't drain your bank account in panic. Withdrawing or hiding funds doesn't help — it can be reversed by levy and may trigger fraud allegations.
- Don't call the IRS without preparation. Anything you say is recorded. Going in without a strategy can lock you into terms that hurt you.
- Don't agree to a payment plan you can't afford. Defaulting on an installment agreement restarts collection — and it's much harder to negotiate the second time.
- Don't trust calls or emails claiming to be from the IRS. The IRS will never demand payment by gift card, wire transfer, or cryptocurrency. Real CP14s come by certified mail only.
What comes after CP22A if you don't respond
- If you agree: Pay the balance by the due date or set up a payment plan.
- If you disagree: Call the IRS using the number on the notice and provide documentation to support your case.
- If ignored: The IRS will send follow-up collection notices (CP14, CP504, etc.) and penalties will accrue.
Find the resolution path that fits your situation
If you got a CP14, the right next step depends on your finances. Use the calculator to see which IRS program — Installment Agreement, Offer in Compromise, or CNC — fits before the 30-day clock runs out.
Frequently asked questions
What if I disagree with the changes?
You have the right to challenge the adjustment. Call the IRS at the number listed on your CP22A notice and be prepared to send supporting documentation.
Can I get the penalties waived?
If this is your first tax offense, you may qualify for First-Time Penalty Abatement. Otherwise, you can request abatement for reasonable cause.