If you received a CP:21C notice titled: We Changed 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 contained in 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 21 calendar days of the notice
date. If paid later, there may be additional interest and penalty charges.
Please make your check or money order payable to the Internal Revenue Service. Write
the primary social security number, tax year and form, and your telephone number on your
payment and return it with the stub attached to your notice. Please use the envelope that
was enclosed with your notice.
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