IRS NOTICE REFERENCE
Understanding your CP16 notice
We corrected one or more mistakes on your tax return. Because you or your spouse owe other tax debts, we applied all or part of your refund to pay off those debts.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP16
- 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. Because you or your spouse owe other tax debts, we applied all or part of your refund to pay off those debts.
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. If you’re due a refund, you should receive a refund check in 4-6 weeks. Check on the status of your refund . You may want to correct your tax return copy that you kept for your records, but don't send it to us. If you disagree with our changes , contact us at the number shown on the notice by the date indicated. If some or all of your refund was applied to your spouse’s tax debts, you may be eligible for innocent or injured spouse relief .
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-cp16-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)