If you received a CP 102 notice titled, "We Corrected Your Return -
Amount Due IRS," it means the Internal Revenue Service changed your
employment tax return . The form that was changed is shown in the
upper right corner of your notice, the tax period is also shown in
the upper right.
The changes and explanation of the changes are shown on the first
page of your notice. Look them over and compare them with your copy
of your employment tax return.
You don't need to respond to this notice unless you believe that we
have made a mistake in our figures or that we haven't credited all of
your deposits. In that case, please call us at the toll-free number
on your notice.
Please have the notice and a list of your deposits when you call.
If you agree with this notice and our figures, please send your
payment within 10 days of the date on this notice to avoid additional
interest and penalty charges.
Please make your check or money order payable to the Internal Revenue
Service. Write your employer identification number on your payment
and return it with the stub of this notice. Please use the envelope
that was enclosed with your notice.
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