CP22E: Changes After an Audit
Notice Instructions: Use the payment date and disagreement instructions on your actual notice. The IRS sample is dated 2017; its dates are not your deadline.
Read the changes. Compare the records. Decide what needs an answer.
CP22E reports changes to your Form 1040 after an audit and a resulting amount due. Compare its billing summary with your audit report and payment records.
Read The IRS CP22E Sample — Historical Dates · Source checked October 11, 2026.
Common Triggers
- Return changes following an audit
What to Check Next
- Step 1: Read the complete notice and audit report together.
- Step 2: Compare the balance with your payment records.
- Step 3: If you disagree, follow the notice instructions to review the account with the IRS.
- Step 4: If you agree, follow the payment instructions; review available arrangements if full payment is not possible.
- Step 5: Keep the notice and response evidence.
Common Questions About CP22E
- Is CP22E A Refund Notice?
- No. The IRS sample reports audit changes and an amount due.
- Does The Sample Give Me A New Deadline?
- No. Use your actual notice. The published sample contains historical dates.
- Is This The Same As CP2000?
- CP22E concerns audit changes. CP2000 is a proposed information-matching change, not a bill.
Related Notices
Additional Resources

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