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Notice CP12

The IRS corrected one or more mistakes on your tax return.

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March 10, 2026

Owe Taxes But Can’t Pay the IRS in Full? Don’t Panic – You Have Options

It’s a gut punch. You finish your tax return before April 15 expecting a refund, only to discover you owe the IRS — and there’s no realistic way to pay the full amount by the deadline.

 

That moment can feel overwhelming. But don’t panic. You’re not alone, and you have options. The tax system provides pathways to resolve balances, but the key is taking action quickly and choosing the path that fits your financial situation while understanding your rights.

 

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Letter 525

Letters 525, General 30-Day Letter, and 915, Examination Report Transmittal, are 30-day letters you receive when the audit of your tax return results in proposed adjustments.

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July 18, 2024

The Good, the Bad, and the Concerning (Part 3 of 3)

I’ve discussed the good and bad IRS responses to the administrative recommendations in my 2023 Annual Report to Congress. Now, it’s time to address the concerning responses that need improvement. Two Most Serious Problems – international information return (IIR) penalties and compliance challenges faced by taxpayers abroad – had disappointing responses from the IRS. Of the 15 recommendations I made regarding these two problems, the IRS fully adopted only two and completely rejected six for this underserved community of international taxpayers. I highlight a few of the IRS responses in this blog.

April 23, 2024

National Volunteer Week: Being a Hero in Your Community

Volunteers play a vital role in our tax communities, especially for the Low-Income Taxpayer Clinic (LITC) Program and the Taxpayer Advocacy Panel (TAP). This week, we celebrate National Volunteer Week to recognize and thank those who give their time to serve their communities, assist taxpayers in need, and provide support for individuals who may not be familiar with the tax system.

  • Roadmap Stations
  • Tax Return Preparation

Taxpayer Files Return on Paper

The IRS provides online access to official federal tax forms, instructions and publications, which can be downloaded or printed from: https://www.irs.gov/forms-instructions.

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June 30, 2022

Do You Need to Electronically Sign a Tax Form That Cannot Be E-Filed? Make it Digital.

For the more than 40 forms that cannot be e-filed, the IRS permits paper filing of those forms with an electronic or digital signature through a temporary policy through October 31, 2023. While the IRS makes no distinction between electronic and digital signatures, taxpayers who choose to paper file should carefully consider the differences in these types of signatures when relying on an authorized representative or paid preparer to file those forms on their behalf. Paid preparers are required by law to sign in the paid preparer’s area of the return and give the taxpayer a copy of the return.

  • Correspondence
  • Roadmap Stations
  • Tax Return Processing

Were Errors Found on Return

The Internal Revenue Service (IRS) needs additional information from you to process your income tax return.

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  • Roadmap Stations
  • Tax Return Processing

IRS Issues Math Error Notice – Balance Due

The Internal Revenue Service (IRS) corrected one or more mistakes on your tax return due to a miscalculation.

February 8, 2024

Identity Protection PINs: What to Know

Each year in the United States, hundreds of thousands of individuals become victims of identity theft.  In fact, in 2022, the Federal Trade Commission received over 1.1 million reports of identity theft.  For the same year, taxpayers filed over 228,000 Forms 14039, Identity Theft Affidavit, claiming they were experiencing tax-related identity theft, which occurs when a bad actor intentionally steals a taxpayer or dependent’s personal information without their knowledge or consent and uses it to file a fraudulent tax return.

June 23, 2022

National Taxpayer Advocate identifies key objectives, expresses concern about refund delays, and low levels of phone service.

National Taxpayer Advocate Erin M. Collins released her statutorily mandated mid-year report to Congress. The report expresses concern about continuing delays in the processing of paper-filed tax returns and the consequent impact on taxpayer refunds. At the end of May, the agency had a backlog of 21.3 million unprocessed paper tax returns, an increase of 1.3 million over the same time last year.

October 14, 2021

The IRS and Private Collection Agencies: Four Contracts Lapsed and Three New Ones Are in Place: What Does That Mean for Taxpayers?

In December 2015, Congress required the IRS to hire private collection agencies (PCAs) to collect some of its inactive tax receivables. An inactive tax receivable includes, for example, a tax debt that the IRS removed from its active inventory because of a lack of resources or inability to locate the taxpayer; because a year has passed since the taxpayer or his or her representative interacted with the IRS; or because more than two years have passed since assessment and the account was not assigned for collection.

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October 7, 2020

W. Val Oveson (1998-2000)

Prior NTA Val Overson - After launching a political career in 1980, he was appointed Chairman of the Utah State Tax Commission in 1993.