IRS NOTICE REFERENCE
Understanding your CP108 notice
We received a payment from you, but we couldn’t determine the correct form or tax year to apply it to.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP108
- Category
- Refund and adjustment
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6213(b); §6402 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We received a payment from you, but we couldn’t determine the correct form or tax year to apply it to.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If we applied the payment correctly , there is nothing you need to do. You don’t need to contact us. If we applied the payment incorrectly , let us know where we should apply the payment. Call us at the phone number on your notice or fill out Form 15108 PDF , Correction to Your Federal Tax Deposit (FTD) and send it to the address on the notice.
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.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp108-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)