IRS NOTICE REFERENCE
Understanding your CP114 notice
We made changes to your excise tax return because we believe there was a miscalculation. You now have an overpayment on your account.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP114
- 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 made changes to your excise tax return because we believe there was a miscalculation. You now have an overpayment on your account.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully. It explains the changes to your tax account. Compare the figures on the notice with your excise tax return. If you disagree with our changes, contact us within 10 days of the date of your notice. If you agree with our changes, correct the copy of your excise tax return that you kept for your records. You should receive a refund of any overpayment shortly, if you haven’t already, and if you don't owe additional amounts we're required to collect.
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-cp114-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)