IRS NOTICE REFERENCE
Understanding your CP12 notice (including CP12, CP12E, CP12F, CP12G, CP12N, and CP12U)
We corrected one or more mistakes on your tax return. As a result, you are now either due a refund or your original refund amount has changed.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP12
- 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 corrected one or more mistakes on your tax return. As a result, you are now either due a refund or your original refund amount has changed.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully to see what was changed on your return and how those changes affected your refund. If you agree with the changes we made , no response is required. You should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect. Check on the status of your refund . You may want to correct the copy of your tax return that you kept for your records, but do not send it to us. If you disagree with our changes , contact us at the number shown on the notice by the date indicated.
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-cp12-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)