IRS Notice Guide

CP22A Notice: Balance Due After the IRS Changed Your Return

By Ray Neu, Publisher | Last reviewed: October 26, 2026 | Reading time: 8 min

Short answer

A CP22A is the IRS Data Processing Adjustment Notice, Balance Due. Under IRM 21.3.1.6.15 it reports an adjustment to a return that leaves $5 or more owing on an account not already in delinquent status. The IRS page says to pay by the date printed on the notice, after which interest accrues on the unpaid amount.

This guide explains, from the IRS notice page, a sample CP22A, the Internal Revenue Manual and Notice 746, why the notice arrives after a requested change, what the amount due is made of, and the routes for paying or disputing it.

Deadline to know: The CP22A page says to pay “by the date printed on your notice.” Notice 746 (Rev. 7-2026) asks that payment arrive within 21 calendar days of the notice date, or 10 business days when $100,000 or more is owed, or the law requires interest until full payment.

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What a CP22A notice is

The IRS page for this notice puts it in two sentences: “We sent you this notice because we made the changes to your tax return. You owe because of the changes.” The Taxpayer Advocate Service lists it as the “Data Processing Adjustment Notice – Balance Due.”

The manual is more exact. IRM 21.3.1.6.15 says the CP22A covers a data processing (DP) tax adjustment producing a balance of $5 or more “when the account is not in Taxpayer Delinquent Account (TDA) status prior to the adjustment or when the account is going to TDA status in the current cycle.” IRM 3.14.1 adds that the cause can be “A DP tax adjustment or a penalty recomputation (Doc Code 54).”

CP22A versus CP21A

Both report adjustments. Per IRM 3.14.1, a CP21A goes out when the module was already in TDA (22, 24 or 26) or installment (60) status before the change; a CP22A goes out when it was in some other status. An adjustment that comes from an examination carries a different notice code, the CP22E.

Why it follows a change the taxpayer asked for

The consumer page never uses the word “requested.” Two other IRS sources tie the notice to taxpayer-supplied information. The sample CP22A on irs.gov reads: “Based on the information you provided, we changed your 2016 Form 1040.” And when a taxpayer disputes a CP22A, IRM 21.3.1.6.15 tells IRS staff to check whether “the adjustment posted agrees with the adjustment requested by the taxpayer.”

The IRS page also says to “correct your copy of your tax return for your records,” and that any further correction needs Form 1040-X, Amended U.S. Individual Income Tax Return.

What the amount due includes

The sample notice opens with a Billing Summary that starts from the “Account balance before this change” and then lists the change in tax and the change in interest. The pieces the IRS sources describe:

Part of the balance	What the IRS sources say
Tax from the adjustment	The notice states the changed items and the resulting amount owed.
Interest	Notice 746: generally charged “from the due date of your return (regardless of extensions)” until paid in full.
Late payment penalty	The CP22A FAQ answers “Yes, you’ll receive a late payment penalty” when the full amount cannot be paid.

Rates change quarterly. For the quarter beginning Oct. 1, 2026, IR-2026-98 sets the individual underpayment rate at 7% per year, compounded daily. The IRS interest page notes that when tax or penalties drop through an amended return or penalty relief, “we’ll automatically reduce the related interest,” but interest is not removed “for reasonable cause or as first-time relief.”

On the penalty, the CP22A page adds that a taxpayer unable to pay “because of circumstances beyond your control” can call, and “If you contact us by the due date of your payment, we may be able to remove the penalty, depending on your situation.” More on that is in the penalty abatement guide.

The payment date and how interest keeps running

Three IRS sources describe the same cutoff in slightly different words:

CP22A page: interest “will accrue if you don’t pay the full amount you owe by the date on the payment coupon.”
IRS interest page: there is no interest “on the amount shown if you pay the amount owed in full on or before the ‘pay by’ date.”
Notice 746: payment should arrive within 21 calendar days of the notice date when less than $100,000 is owed, and within 10 business days when $100,000 or more is owed.

The IRS failure to pay penalty page sets the late payment penalty at 0.5% for each month or partial month a notice amount goes unpaid after its due date, capped at 25% of the unpaid tax. The amended tax is also a separate assessment for collection purposes: the IRS time to collect page lists “Additional taxes you owe when you amend your return” among amounts that carry their own Collection Statute Expiration Date.

Questions about a CP22A adjustment?

An attorney can compare the notice with the return and the change that was submitted.

Start Your Free Evaluation Call (202) 968-1121

Disputing a CP22A

The phone call

For a disagreement, the IRS page gives one instruction: call the toll-free number on the notice. Its FAQ suggests mentioning “that you received a CP22A notice with a balance due and you need to review your account,” with the notice and the return at hand. The sample notice warns: “We’ll assume you agree with the information in this notice if we don’t hear from you.”

On that call, IRM 21.3.1.6.15 directs staff to verify the adjustment and, if the case “was not worked correctly,” to make the corrections. If repeated contacts go nowhere, the CP22A page points to the Taxpayer Advocate Service at 877-777-4778. Suspected identity theft also goes to the number on the notice.

Audit reconsideration, where it applies

Publication 3598 describes audit reconsideration for disagreement with “the results of an IRS audit” or with a return the IRS prepared under § 6020(b). IRM 21.3.1.6.15 offers it on a CP22A only when the adjustment came from an examination or a § 6020(b) return, not from a processed change. Where it applies, Publication 3598 accepts a request that brings information not considered before or alleges “a computational or processing error,” and refuses it after a closing agreement, compromise agreement or final court decision. A balance already paid in full needs a formal claim on Form 1040X instead.

Payment options on a CP22A balance

The CP22A page names a payment plan, a “temporary collection delay,” and an offer in compromise. The IRS payment plans page, updated March 3, 2026, lists these online terms for individuals:

Short-term plan. Paying within 180 days or less, for less than $100,000 owed; $0 setup fee.
Long-term plan. $50,000 or less owed with all returns filed. Setup is $29 online or $107 by phone, mail or in person with direct debit, or $69 online or $178 otherwise; low-income fees are waived or $43. See the installment agreement guide.
Collection delay. The IRS describes currently not collectible status as suspending most collection activity while penalties and interest still accrue. See the CNC status guide.
Offer in compromise. The sample notice describes it as settling “for less than the full amount you owe.” See the offer in compromise guide.

For a return filed on time, the late payment penalty drops to 0.25% a month while an approved plan is in effect, according to the IRS penalty page.

How CP22A differs from CP2000 and CP14

Notice	Source of the amount	Is it a bill?
CP22A	A change already made to the return	Yes, with a payment date
CP2000	Third-party income data that does not match the return	No; the IRS says it “isn’t a bill” and proposes changes
CP14	Money owed “on unpaid taxes,” per the IRS CP14 page	Yes, a bill for the balance due

A CP2000 asks for a reply before anything is assessed; a CP22A reports a change that has already posted. The CP14 page speaks of unpaid taxes in general, while the CP22A page ties the amount owed to “the changes” the IRS made. All of these are compared on the IRS notices hub.

When an attorney matters

The CP22A page notes that a taxpayer “can authorize someone to represent you before the IRS.” Publication 594 lists who may do that in collection matters: the taxpayer, an attorney, a certified public accountant, an enrolled agent, an immediate family member, or any person enrolled to practice before the IRS, authorized on Form 2848. Where the roles differ:

Privilege. Section 7525 gives communications with CPAs and enrolled agents attorney-style confidentiality only in noncriminal tax matters and noncriminal federal tax proceedings.
Which dispute route fits. Whether the balance came from a processed change, an examination or a § 6020(b) return decides whether audit reconsideration is available.

The attorney vs CPA vs enrolled agent comparison covers the roles in more depth.

Related guides

Frequently Asked Questions

Is a CP22A the result of an audit?

Not as the IRS codes it. IRM 3.14.1 describes the CP22A as a data processing adjustment or penalty recomputation notice. Adjustments from an examination use a separate code, the CP22E.

How do I find out what the IRS changed?

The notice lists the changed items. The IRS page also answers this question with one step: call the toll-free number on the notice, with a copy of the notice and the return ready.

Will interest stop if the balance is paid by the date on the notice?

For the amount shown, yes, per the IRS interest page. Interest already in the balance runs from the return due date. Anything unpaid after the date on the payment coupon keeps accruing interest until paid in full.

Can audit reconsideration be used for a CP22A?

Only in limited cases. IRM 21.3.1.6.15 offers it when the adjustment came from an examination or a return the IRS prepared under § 6020(b). Publication 3598 sets the conditions, including new information not considered before.

What if another correction is needed?

The CP22A page says a further change to the account requires Form 1040-X, Amended U.S. Individual Income Tax Return.

Review a CP22A before the payment date

A free, confidential evaluation can help sort out which dispute or payment route the IRS rules make available.

Start Your Free Evaluation Call (202) 968-1121

About the Author

Ray Neu

Ray Neu is the publisher of IRSAttorneys.net. A former law enforcement officer with a background in criminal justice and digital publishing, he oversees editorial direction, partnership standards, and compliance review for the site. He is not an attorney and does not provide legal advice; all tax law content is sourced and reviewed against the standards documented on the Editorial Team & Standards page.

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Sources

IRS Circular 230 Disclosure: To ensure compliance with Treasury Department rules governing tax practice, any tax information contained on this website was not written and is not intended to be used, and cannot be used, for the purpose of avoiding any federal tax penalty. You should consult a licensed tax professional regarding your individual situation.

Results described on this website are not a guarantee, warranty, or prediction of the outcome of any tax matter. Every situation is different. Prior results do not guarantee a similar outcome. Article content reflects general information about federal tax procedure as of the last reviewed date and may not reflect subsequent changes in IRS policy, regulations, or case law.