If you received a CP 21C notice titled, "Statement of Change to Your
Account," it means the Internal Revenue Service changed the amount
you owe as a result of correspondence you sent in.
The date the correspondence was sent in by you is usually shown as
the last sentence on page 1 of your notice.
Please compare this notice with the correspondence you sent in. If
you have questions about the changes we made, call us at the
toll-free number listed on your notice.
The notice CP 21C is usually sent when you do not owe any additional
tax, but you may owe additional interest or penalty charges.
If you do, the amount will be shown on your notice. This amount will
not change if it is paid within 10 days of the notice date. If it is
later than 10 days, there may be additional interest and penalty
charges.
Please make your check or money order payable to the Internal Revenue
Service. Write your social security number on your payment and return
it with the stub at the end of your notice. Please use the envelope
that was enclosed with your notice.
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