IRS Notice CP12

If you don't respond within 60 days, the IRS's math becomes the final assessment and can only be undone through an amended return or audit reconsideration.

1. 1

   Compare the CP12 adjustment line-by-line to your original return before you cash the check — accepting the refund does not waive your right to dispute, but it complicates the paper trail.

2. 2

   If the change is wrong, respond in writing within 60 days asking for the original assessment to be reinstated; after 60 days the correction becomes final without a formal audit.

3. 3

   If the change is correct but credits you didn't claim were added (e.g., EITC), verify eligibility before spending — improper EITC claims trigger a two-year ban on the credit.

4. 4

   Pull your account transcript to confirm the refund is actually issued and not offset to another debt.

• Cashing the CP12 refund without reviewing the math, then discovering months later that the credit shouldn't have applied and owing it back with interest.

• Missing the 60-day dispute window because the notice 'looked positive' — after 60 days you must file an amended return and fight uphill.

• Assuming a CP12 refund means the whole return was accepted — the IRS can still later audit unrelated items.