IRS NOTICE REFERENCE
Understanding Your CP126 Notice
We believe you have miscalculations on your return, and we changed it.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP126
- 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 believe you have miscalculations on your return, and we changed it.
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. 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-cp126-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)