Note:

Notices that are retyped, labeled, or mailed must be released in the notice cycle.

The taxpayer should receive a notice when there is:

A debit balance on the module

A math error on the return

An Estimated Tax (ES) payment discrepancy

Penalty and interest assessed on the module

A change to the taxpayer’s original figures for tax, credits, or penalties

An overpayment offset to another module

A reduced Credit Elect

Notice elements can help describe the conditions which characterize a notice. The principal element types most viewed in Notice Review are:

Overpayment

Balance due

Even balance

Credit discrepancy

Math Error

Adjustment of tax, credits, and penalties

Reduced credit elect

Offset to other modules, accounts, or government agencies

If a tax return is processed and meets math error criteria, even if the refund or balance due is what the taxpayer expects, the appropriate math error notice will generate. The exception would be if the notice module is adjusted back to the taxpayer’s original figures. Then the notice would be voided.