IRS NOTICE REFERENCE

Understanding your CP12G or CP12U notice

We found a miscalculation and changed your return to correct this error. You're now due a refund.

General information only. Not legal or tax advice.

Notice details

Notice code
CP12G-OR-CP12U
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 found a miscalculation and changed your return to correct this error. You're now due a refund.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

Review the notice and compare our changes to your tax return. If you agree with the changes , no response is required You should receive a refund check in 4-6 weeks, if you don't owe other tax or debts we're required to collect. You should receive a refund check in 4-6 weeks, if you don't owe other tax or debts we're required to collect. If you don't agree with the changes , contact us within 60 days from the date of your notice.

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-cp12g-or-cp12u-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.