IRS CP23 Notice: Estimated Payments and A Balance Due

CP23 reports a difference between estimated payments on your return and IRS account credits. The resulting changes leave a balance due; other return changes may also appear.

Follow the payment or disagreement date on your actual notice.

Do This, in Order

1. Compare estimated payments and prior-year credits with your records.
2. Have the return and payment evidence ready.
3. If you agree, pay by the notice date or explore payment arrangements.
4. If you disagree, call the notice number by the stated date.

Straight Answers

What If My Payment Is Missing?

Call the notice number with your return and payment evidence. Follow the IRS instructions.

Does Every CP23 Give Me Thirty Days?

Use the date printed on your own notice.

Where This Sits in the Machine

Start with your actual notice and records. A response to a return correction, a refund application, and a collection notice are different tasks. 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 CP23.

What Representation Changes

An Enrolled Agent can review the notice and your records under a separate engagement, identify what needs an answer, and represent you within the scope of your authorization. Start with the free tax consultation so the firm understands the concern behind the documents.

Read The IRS Guidance For CP23 · Source checked October 11, 2026.