IRS NOTICE REFERENCE
Understanding your CP104 notice
We made changes to your excise tax return because we found a miscalculation. You now have a balance due.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP104
- Category
- Balance due and collection
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Statutory response window
- 10-day window — always confirm the exact deadline against the date printed on your notice.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We made changes to your excise tax return because we found a miscalculation. You now have a balance due.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully. It will explain why you owe. Compare the figures on the notice with your excise tax return. Contact us within 10 days of the date of your notice if you disagree with the changes we made. If you agree with our changes, correct the copy of your excise tax return that you kept for your records. Pay the amount you owe by the due date on the notice. If you can’t pay the full amount you owe, contact us to make payment arrangements. You can apply online for a payment plan (including installment agreements).
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp104-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)