Reminder:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
A CP may generate when the taxpayer is claiming total payments as estimated payments. Void the notice if the refund exactly matches the amount the taxpayer is expecting and there are no other error conditions present.
The tax return is required for math error verification if:
The account has a balance due of $250,000 or more or
The account has an overpayment of $100,000 or more
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