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Notice CP22E - Examined Return

Type: Examination Results | Level: critical

IRC Section: IRC § 6201

Response Deadline: 30 days

⚠ Deadline: Your notice will specify the response window. If you disagree with the examiner's changes, you must respond within that window or the assessment becomes final. If you agree, pay the balance or set up a payment plan to avoid further collection action.

The IRS examined your return, made changes, and now you owe more. This is the result of an audit — not a computer mismatch. A human examiner reviewed your return, adjusted your numbers, and assessed additional tax. The amount on this notice is what the IRS believes you owe after their changes.

A CP22E is issued after the IRS examines your return and makes changes that result in a balance due. Unlike a CP2000 (which is a computer-matching notice), the CP22E reflects changes made by a human examiner during an audit. The notice includes the adjusted amounts, the new balance, and instructions for payment or dispute.

Common Triggers

Resolution Steps

  1. Step 1: Review the changes carefully
  2. Step 2: Gather documentation to support your position
  3. Step 3: Contact us to discuss appeal options
  4. Step 4: Consider if you agree or disagree with changes
  5. Step 5: Respond within 30 days

Common Questions About CP22E

What's the difference between a CP22E and a CP2000?
A CP2000 is an automated computer-matching notice — the IRS system found a discrepancy between your return and third-party reports. A CP22E is the result of a human examiner's audit changes. The CP22E carries more weight because it reflects an actual examination, not just a data mismatch.
Can I dispute the changes the examiner made?
Yes. Your notice will include instructions for disputing the changes. If you disagree, you can request an audit reconsideration or file an appeal. The key is responding within the deadline specified on the notice.

Related Notices

Additional Resources

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This is an enforcement notice — the next move matters

This page explains what the letter is. For what to do — the deadline, the steps in order, and what representation changes — go to the action page on our resolution site: IRS CP22E: What To Do Now →

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