IRS NOTICE REFERENCE
Understanding your CP21I notice
We made changes to your tax return for the tax year specified on the notice for Individual Retirement Arrangement (IRA) taxes.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP21I
- Category
- Refund and adjustment
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6213(b); §6402 (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 specified on the notice for Individual Retirement Arrangement (IRA) taxes.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Review your notice carefully. It explains the changes made to your return.
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-cp21i-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)