Notice CP23 - Estimated Tax Mismatch
IRC Section: IRC § 6654
Response Deadline: 30 days
The IRS says the estimated tax payments on your return don't match what they actually received. You may have claimed a payment that wasn't credited, or applied a payment to the wrong year. The notice proposes an adjustment based on their records.
A CP23 notifies you that the IRS found a discrepancy between the estimated tax payments you claimed on your return and the actual payments credited to your account. This can result in a balance due if the IRS's records show fewer payments than you claimed.
Common Triggers
- Missing payment records
- Payment credited to wrong year
- Joint vs. separate payments
Resolution Steps
- Step 1: Compare your records with IRS records
- Step 2: Gather proof of estimated payments
- Step 3: Contact us to help resolve the mismatch
- Step 4: Provide canceled checks or bank statements
- Step 5: Respond within 30 days
Common Questions About CP23
- What causes an estimated tax credit calculation mismatch?
- Common causes include: failing to trace extension payments, recording a payment in the wrong tax year, omitting joint-filing payment details, or the IRS misapplying a payment to the wrong taxpayer (especially with common names).
- How do I prove I made an estimated tax payment the IRS says they didn't receive?
- Pull your bank records showing the check or electronic payment, the date it cleared, and the amount. If you paid electronically, download the confirmation from IRS.gov/payments or EFTPS. Send copies with your response.
Related Notices
Additional Resources
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