IRS Notice CP210 / CP220
Adjustment to Business Tax Account
CP210 (and the related CP220) notifies a business that the IRS has adjusted its tax account — typically a math correction, a credit transfer, or a penalty assessment on a payroll or business return. The notice shows the adjusted balance and may demand additional tax, penalties, and interest.
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What Happens If You Ignore Notice CP210 / CP220
If the adjustment is correct and unpaid, the IRS will follow with CP161 / CP504-B and ultimately levy business bank accounts and accounts receivable. If the adjustment is wrong and not contested in writing, the new balance becomes presumed correct.
Every day you wait, penalties compound, interest accrues, and your options shrink. The IRS does not negotiate well with silence — they escalate.
What You Should Do Right Now
Compare the adjustment to your filed return line-by-line. If the IRS is right, pay or arrange an installment agreement. If wrong, file a written protest before the 30-day window closes — businesses have a narrower window than individuals to dispute.
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Do not call the IRS phone number on the notice until you've spoken with an attorney — anything you say can be used against you.
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Gather every page of the notice plus any prior IRS correspondence about the same tax year.
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Call a senior tax attorney (not just any CPA or preparer) so attorney-client privilege protects the conversation.
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Respond before the deadline — even a properly filed request for an extension or hearing buys you protection.
Why a Tax Attorney — Not a "Tax Relief" Company
Your conversations are legally protected. CPAs and enrolled agents do not have this protection in criminal or sensitive matters.
Our attorneys have negotiated thousands of cases. We know which IRS agents to call and what arguments actually work.
Properly filed responses can immediately pause levies, garnishments, and asset seizures while we negotiate.
If your case escalates to Tax Court, U.S. District Court, or criminal exposure, we can represent you there. Most firms cannot.
Costly Mistakes People Make With Notice CP210 / CP220
Assuming it's a mistake and throwing it away — the IRS computers move on whether you respond or not.
Paying the amount listed without verifying it — the IRS is wrong more often than people realize.
Calling the IRS without preparation and admitting facts that worsen the case.
Signing a payment agreement that locks in penalties you could have abated.
IRS Notices Related to CP210 / CP220
These are the notices the IRS most often sends before, after, or alongside a CP210 / CP220. Read the related ones to understand where you are in the collection sequence.
Tax Resolution Services That Resolve a CP210 / CP220
Senior tax attorneys at McCauley Law Offices use these strategies to stop, settle, or unwind a CP210 / CP220 notice.
Resolve trust fund recovery penalties and payroll tax delinquencies.
Professional representation during IRS examinations to protect your interests.
Challenge unfavorable IRS decisions through the independent Appeals Office.
Remove or reduce IRS penalties through first-time abatement or reasonable cause.
Primary Sources & Authority
We cite the underlying IRS publications and statutes so you can verify everything on this page.