IRS NOTICE
CP12 — Refund change (math correction)
A notice that the IRS corrected a calculation or math error on the return and changed the refund amount. Often routine if the taxpayer agrees — no response required if they do.
General information only. Not legal or tax advice.
Typical response window
Typically about 60 days. No response needed if the taxpayer agrees. If you disagree, confirm the response deadline on your notice and respond before it passes.
What the first hour looks like
Compare the IRS correction against the return line by line. If the client agrees, document the file and calendar the corrected refund. If the client disagrees, capture the deadline and route for a response decision.
Starter document checklist
- The CP12 notice
- The filed return for the tax period
- Records supporting the original amounts (W-2s, 1099s, supporting schedules)
- Documentation of the item the IRS corrected
Do the whole first hour in one place
TaxRiskOS captures the notice, computes the deadline, builds the checklist, flags whether it needs partner or counsel review, and produces a clean handoff packet — the first hour, made repeatable. It documents process, not advice.