IRS NOTICE REFERENCE

Understanding Your CP116 Notice

We believe you have miscalculations on your return. The changes we made resulted in a refund.

General information only. Not legal or tax advice.

Notice details

Notice code
CP116
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)
Statutory response window
60-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 believe you have miscalculations on your return. The changes we made resulted in a refund.

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 amount you owe by the date on the notice's payment coupon. 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.

Official IRS reference

Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp116-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.