IRS CP22E - Examined Return: What To Do Now

A CP22E is issued after the IRS examines your return and makes changes that result in a balance due. Unlike a CP2000 (which is a computer-matching notice), the CP22E reflects changes made by a human examiner during an audit. The notice includes the adjusted amounts, the new balance, and instructions for payment or dispute.

The clock: this notice generally carries a 30 days response window. Rights and options expire with it — the date on the letter controls, not the day you found it.

Do this, in order

1. Review the changes carefully
2. Gather documentation to support your position
3. Contact us to discuss appeal options
4. Consider if you agree or disagree with changes
5. Respond within 30 days

Straight answers

What's the difference between a CP22E and a CP2000?

A CP2000 is an automated computer-matching notice — the IRS system found a discrepancy between your return and third-party reports. A CP22E is the result of a human examiner's audit changes. The CP22E carries more weight because it reflects an actual examination, not just a data mismatch.

Can I dispute the changes the examiner made?

Yes. Your notice will include instructions for disputing the changes. If you disagree, you can request an audit reconsideration or file an appeal. The key is responding within the deadline specified on the notice.

Where this sits in the machine

This notice belongs to the examination stage of the IRS process. Understanding the stage matters more than the single letter — read IRS Examination: The Mechanics of Defense for the map, and the letter-by-letter anatomy in the firm's notice decoder for CP22E.

What representation changes

Representation means the examiner talks to your representative, not to you. With a signed Form 2848, an Enrolled Agent receives the information document requests, controls what goes back, and keeps the examination inside its stated scope.