IRS NOTICE REFERENCE
Understanding your CP115 notice
We made changes to your tax return because we found a miscalculation. As a result of these changes, you have an overpayment on your account.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP115
- 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 tax return because we found a miscalculation. As a result of these changes, you 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 the notice carefully. Compare the figures on the notice with your tax return. Contact us within 10 days of the date of your notice if you disagree with the changes we made. Correct the copy of your tax return you kept for your records if you agree with our changes. You should receive a refund of the amount you overpaid soon, if you haven’t already, and you owe no additional amounts we are 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-cp115-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)