IRS NOTICE REFERENCE
Understanding Your CP106 Notice
We believe you have miscalculations on your return. The changes we made resulted in a balance due.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP106
- 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)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We believe you have miscalculations on your return. The changes we made resulted in a balance due.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Compare the figures on your tax return with the figures on the notice. Make the changes to your copy of your tax return for your records. Pay the total amount due shown on the notice or call us before the payment due date to make payment arrangements. Allow enough time for mailing your payment (if you decide not to pay electronically) to avoid additional charges of penalties and interest. Contact us in writing within 60 days if you don’t agree with the changes.
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-cp106-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)