Understanding IRS Notice CP22E: Examination Changes — Balance Due After Audit and How to Respond
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🔥 The Detangler — Plain English Translation
"The audit is done — and you lost. This is the IRS's official final bill from your examination. Pay up or appeal within 30 days."
CP22E is the audit's conclusion letter with a dollar amount attached. It's formal and serious — this triggers the full collections process if ignored. Your 30-day appeal window is your last major leverage point.
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Step 1 of 3 — Who are you?
Official IRS Summary
Threat Level & Action
Severity
Extreme
- ✦ Do NOT ignore this notice
- ✦ Respond within the stated deadline
- ✦ Contact a licensed IRS Collection EA
- ✦ Document all communications
- ✦ Review Penalty & Interest exposure
Frequently Asked Questions — CP22E
What is IRS Notice CP22E?
CP22E is sent after an IRS examination (audit) of your return. It confirms changes made to your return as a result of the audit, resulting in a balance owed.
Can I still appeal after receiving CP22E?
Yes. You have 30 days to file a formal protest with the IRS Office of Appeals. After 30 days, the assessment becomes final.
What if I paid the auditor during the audit?
If you paid during the examination and still received CP22E showing a balance, there may be a payment posting error. Gather your payment receipts and contact the IRS immediately.
Is CP22E the end of the audit process?
Yes — CP22E is typically the final step of an IRS examination, formalizing the audit adjustments. From here it moves into the collections process if unpaid.