IRS CP23: Estimated tax difference, balance due

CP23. Estimated tax difference, balance due.

The IRS says it corrected your return because the estimated tax payments on your return differ from what it posted to your account, and the changes produce a balance due. The notice may also cover other processing changes.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Compare the payments listed on the notice with your records, including any payment applied from the prior year.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

Verify the notice lists all estimated tax payments you actually made.
If you agree, pay by the date on the notice or review payment-plan options to limit added penalties and interest.
If a payment is missing or misapplied, call the number on the notice with cancelled checks or other proof in hand.

Timing

The IRS says to pay by the date shown on the notice to avoid additional penalties and interest. Your paper controls the date.

What this page cannot tell you

This page cannot verify what the IRS posted to your account or which payments were credited.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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