Note:

If both CP 225 and CP 210 are selected for review, both notices are to be reviewed. Verify tax period, all credits, tax assessed, prepayments, penalty and interest amounts. Verify balance due, even and overpayment amounts.

Review the CP 225 for accuracy. Follow the table below for research steps.:

If the CP 225 is

Then

Even balance

Verify the validity of the action that settled the account.

Overpaid

Verify that the action is valid and the refund must not be intercepted.

Balance Due

Verify that the action is valid; search for remaining claimed credit(s) that match the balance due. If found, transfer in.