IRS NOTICE REFERENCE
Understanding your CP21H notice
We made changes to your tax return for the tax year on the notice, which also changed the amount owed for the shared responsibility payment (SRP) . The SRP has been discontinued as of 2018. However, this does not relieve…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP21H
- Category
- Balance due and collection
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We made changes to your tax return for the tax year on the notice, which also changed the amount owed for the shared responsibility payment (SRP) . The SRP has been discontinued as of 2018. However, this does not relieve you of any legal obligations for due payments in the tax years for which you have received the notice .
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully. It explains the changes to your SRP. If you agree with our changes: If you have a remaining balance due, pay the amount due by the date printed on your notice to avoid accruing additional interest. Pay online to ensure timely receipt of your payment. Make payment arrangements if you can't pay the full amount you owe. Make payment arrangements if you can't pay the full amount you owe. If we owe you a refund and you haven’t already received it via direct deposit or mail, you can expect to receive it within 2-3 weeks of the date printed on your notice. If you don’t receive your refund within 2-3 weeks, call us at the number printed on your notice. Your refund may include interest. Any interest you receive on tax refunds is considered taxable income during the year you receive it. If you don’t receive your refund within 2-3 weeks, call us at the number printed on your notice. Your refund may include interest. Any interest you receive on tax refunds is considered taxable income during the year you receive it. Be sure to correct your copy of your tax return for your records. If you disagree with the changes we made, contact us at the number provided on 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.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp21h-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)