CP12, a miscalculation corrected and an adjusted refund

Department of the Treasury Internal Revenue Service (IRS) Notice CP12 Date of notice: February 9, 2011 Marcus Lee 14 Cedar Run Franklin, TN 37064 ## Changes to your 2010 tax return (Form 1040) New refund amount: $812.40 We think there was a math mistake on your 2010 tax return. The mistake is in this part of your return: - Employee Business Expenses (money you spent for your job) We fixed the mistake. Because of this, you will get a refund of $812.40. ## What you need to do Read this letter. Compare our changes to the information on your tax return. If you agree with our changes: - You should get a refund of $812.40 in 4 to 6 weeks. You will get it only if you do not owe other taxes or debts that we are required to collect. If you do not agree with our changes: - Call 1-800-555-0124 to talk about your account. You can also write to us. Fill out the contact section, tear it off, and mail it to us with any papers that support your side. - If you write to us within 60 days of the date on this letter, we will undo the change we made. But if you cannot give us more information to prove the change should be undone, and we still think we were right, we will send your case to an auditor. An audit is a formal review of your taxes. This gives you the right to appeal, which means asking for a second look. You can even take an appeal to court before you pay the extra tax. After we send your case over, the audit staff will contact you within 5 to 6 weeks to explain the audit process and your rights. If you do not contact us within 60 days, you will lose the right to appeal before you pay the tax. - If you do not contact us within 60 days, the change will stay, and you must pay the extra tax. After that, you can ask for a refund. You must ask within 3 years of the date you filed your tax return, or within 2 years of the date you last paid this tax. - If we do not hear from you, we will assume you agree with this letter. If your address has changed, call 1-800-555-0124 or go to www.irs.gov. ## Why your 2010 tax return was changed We did not allow the amount you claimed as "other credits" on page 2 of your tax return. The reason is that Form 3800, General Business Credit, was missing information or was not attached to your return. The papers that back up this credit were also incomplete. ## More information - Go to www.irs.gov/cp12. - For tax forms, instructions, and publications, go to www.irs.gov or call 1-800-829-3676 (1-800-TAX-FORM).

Department of the Treasury Internal Revenue Service (IRS) Notice CP12 Date: February 9, 2011 Marcus Lee 14 Cedar Run Franklin, TN 37064 ## We changed your 2010 tax return Your new refund: $812.40 We found a mistake on your 2010 tax return (Form 1040). The mistake was in the part about work expenses you paid for yourself (called "Employee Business Expenses"). We fixed the mistake. After the fix, the IRS owes you a refund of $812.40. ## What you should do Read this letter. Then check our changes against your tax return. **If you agree with our changes:** - You do not need to do anything. - You should get your $812.40 refund in 4 to 6 weeks. - The one exception: if you owe other taxes or certain debts, we must use your refund to pay those first. **If you do not agree with our changes:** - Call us at 1-800-555-0124. We can go over your account with you. - Or write to us. Fill out the "Contact information" section of this letter, tear it off, and mail it to us. Include any papers that support your side. - Please contact us within 60 days of the date on this letter (February 9, 2011). If you do, we will undo our change. - After that, if you can't show us new facts to support your view, and we still think undoing the change is wrong, we will send your case to our audit team. This gives you the right to appeal. You can even go to court before you have to pay any extra tax. The audit team will contact you in 5 to 6 weeks to explain how an audit works and what your rights are. - If you wait longer than 60 days, you lose the right to appeal before you pay. We will not undo the change, and you will have to pay the extra tax. After you pay, you can still ask for money back by filing a "claim for refund." You must file the claim within 3 years of the day you filed your tax return, or within 2 years of the day you made your last payment for this tax. - If we do not hear from you, we will think you agree with this letter. **Did you move?** Call 1-800-555-0124 or go to www.irs.gov to update your address. ## Why we changed your 2010 tax return On page 2 of your return, you claimed an amount for "other credits." We did not allow it. The reason is that Form 3800 (General Business Credit) was not finished, or the papers that back it up were missing or not sent in with your return. ## Where to get more help - Go to www.irs.gov/cp12. - To get tax forms, instructions, or booklets, go to www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).

Department of the Treasury Internal Revenue Service (IRS) Notice CP12 Date: February 9, 2011 Marcus Lee 14 Cedar Run Franklin, TN 37064 ## We changed your 2010 tax return **Your new refund amount: $812.40** We found a mistake on your 2010 tax return (Form 1040). The mistake was in the part about **work costs you paid as an employee**. We fixed the mistake. Now we owe you a refund of **$812.40**. ## What you need to do Read this letter. Then look at your tax return. Check what we changed. ### If you agree with our changes - You do not need to do anything. - You should get your $812.40 refund in 4 to 6 weeks. - But if you owe other taxes or debts that we must collect, we may use some or all of your refund to pay them first. ### If you do not agree with our changes - **Call us** at 1-800-555-0124 to talk about your account. - **Or write to us.** Fill out the "Contact information" part of this letter. Tear it off. Mail it to us with your letter and any papers that back up what you say. **You have 60 days to write to us.** That means by about **April 10, 2011**. **If you write to us within 60 days:** - We will undo our change. - But you may need to send us more information that shows why we should undo it. - If you don't send enough information, and we still think our change was right, we will send your case to be **audited**. An audit means the IRS takes a closer look at your tax return. - If this happens, you can formally disagree with our decision. You can even take it to court before you have to pay any extra tax. - Someone from the audit team will contact you in 5 to 6 weeks. They will explain how the audit works and what your rights are. **If you do not contact us within 60 days:** - We will not undo our change. - You will lose your right to fight our decision before you pay. - You will have to pay any extra tax first. After that, you can still ask for your money back. To do this, you must file a "claim for refund." You must send it within: - 3 years from the day you filed your tax return, **or** - 2 years from the day you last paid this tax. - If we don't hear from you at all, we will think you agree with this letter. ### If you moved Call 1-800-555-0124 or go to www.irs.gov to give us your new address. ## Why we changed your tax return On page 2 of your tax return, you claimed some "other credits." (A credit lowers the tax you owe.) We did not allow these credits. That's because you needed to include **Form 3800, General Business Credit**, and other papers to prove them. These papers were either missing or not filled out all the way. ## Need more help? - Go to www.irs.gov/cp12. - To get tax forms and instructions, go to www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).

**Department of Treasury** **Internal Revenue Service (IRS)** Notice CP12 Date: February 9, 2011 Marcus Lee 14 Cedar Run Franklin, TN 37064 ## We changed your 2010 tax form (Form 1040) **Your new refund: $812.40** We found a math mistake on your 2010 tax form. The mistake was in the part about **job expenses you paid for yourself**. We fixed the mistake. Because of this, the IRS owes you **$812.40**. ## What you need to do Read this letter. Look at the changes we made. Compare them to your tax form. **If you agree with our changes:** - You do not need to do anything. - You should get your $812.40 in 4 to 6 weeks. - The one exception is if you owe other taxes or other debts. If you do, we must use some or all of your refund to pay them. **If you do not agree with our changes:** - Call us at 1-800-555-0124. We will look at your account with you. - You can also write to us. Fill out the "Contact information" part of this letter. Tear it off. Mail it to us. You can add any papers that help show your side. - **Act within 60 days of the date on this letter (February 9, 2011).** If you do, we will undo our change. - After we undo the change, you will need to send us more proof that you were right. If you cannot, and we still think you were wrong, we will send your case to an audit. An audit is when the IRS takes a closer look at your taxes. - An audit gives you the right to appeal. That means you can ask a court to decide, and you do not have to pay any extra tax first. - About 5 to 6 weeks after we send your case to audit, someone will contact you. They will explain how the audit works and what your rights are. - **If you wait longer than 60 days:** We will not undo the change. You will lose your right to appeal before you pay. You will have to pay the extra tax. After that, you can ask for a refund. To ask, you must do one of these: - Ask within 3 years of the day you filed your tax form, **or** - Ask within 2 years of the day you made your last payment for this tax. - If we do not hear from you, we will think you agree with this letter. **Did you move?** Call 1-800-555-0124 or go to www.irs.gov to give us your new address. ## Why we changed your 2010 tax form You asked for some money (called "other credits") on page 2 of your tax form. We did not allow it. The reason is that **Form 3800 (General Business Credit)** or the papers that go with it were not finished, or were not sent with your tax form. ## More help - Go to www.irs.gov/cp12. - To get tax forms and instructions, go to www.irs.gov or call 1-800-829-3676 (1-800-TAX-FORM).

**Department of the Treasury – Internal Revenue Service** **Notice CP12** **Date: February 9, 2011** Marcus Lee 14 Cedar Run Franklin, TN 37064 ## We fixed a mistake on your 2010 tax return **Your refund: $812.40** We found a mistake on your 2010 Form 1040. It was in the section for **Employee Business Expenses**. We fixed the mistake. Because of this fix, you are getting a refund of **$812.40**. ## What you need to do Read this letter. Compare the changes we made to what you put on your tax return. **If you agree with our changes:** - You do not need to do anything. - You should get your $812.40 refund in 4 to 6 weeks. - The refund may be smaller or may not come if you owe other taxes or debts that we have to collect. **If you do not agree with our changes:** - Call us at **1-800-555-0124** to go over your account. - Or you can write to us. Fill out the Contact information section of this letter, tear it off, and mail it to us. Include any other letters or papers that support your case. - **You have 60 days from the date of this letter to contact us.** If you do, we will undo our change. - After we undo the change, you may need to show us more proof that your original return was right. If you can't, and we still think your return was wrong, we will send your case to our audit team. - Being sent to audit gives you the right to appeal. This includes the right to take your case to court *before* you have to pay any extra tax. - The audit team will contact you within 5 to 6 weeks. They will explain how an audit works and what your rights are. **What happens if you wait too long:** - If you do not contact us within 60 days, we will not undo the change. You will lose your right to appeal before paying. - You would then have to pay any extra tax first. After that, you could ask for your money back by filing a "claim for refund." - You must file that claim within **3 years** of the date you filed your tax return, or within **2 years** of the date you last paid this tax. **If we do not hear from you, we will assume you agree with this letter.** **Did you move?** Call 1-800-555-0124 or go to www.irs.gov to update your address. ## Why we changed your 2010 tax return We did not allow the amount you listed as "other credits" on page 2 of your return. We took it out because **Form 3800 (General Business Credit)** or the papers that back it up were missing, not finished, or not attached to your return. ## Where to get more help - Go to www.irs.gov/cp12. - To get tax forms, instructions, or booklets, go to www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).

Department of the Treasury Internal Revenue Service (IRS) Notice CP12 Notice date: February 9, 2011 Marcus Lee 14 Cedar Run Franklin, TN 37064 ## We changed your 2010 Form 1040 New refund amount: $812.40 We found a mistake on your 2010 Form 1040. The mistake is in this part of your return: - Employee Business Expenses We fixed the mistake. Because of the fix, you are owed a refund of $812.40. ## What you need to do Read this notice. Then compare our changes to what you put on your tax return. **If you agree with our changes** - You do not need to do anything. - You should get your $812.40 refund in 4 to 6 weeks. - You will not get the refund, or you may get less, if you owe other tax or other debts that we have to collect. **If you do not agree with our changes** - Call us at 1-800-555-0124 to go over your account. - You can also write to us. Fill out the "Contact information" section of this notice. Tear it off and mail it to us. Include any letters or papers that support your case. **Why the 60-day deadline matters** - You have 60 days from the date of this notice (February 9, 2011) to contact us in writing. - If you write to us within 60 days, we will undo the change we made. - After that, you will need to send us more information that shows why the change should be undone. If you cannot, and we still think undoing the change is wrong, we will send your case to our audit staff. - Sending your case to audit gives you formal appeal rights. One of these is the right to take our decision to court before you have to pay any added tax. - The audit staff will contact you within 5 to 6 weeks. They will explain the audit steps and your rights. - If you do not contact us within 60 days, you lose the right to appeal our decision before you pay the tax. - We also will not undo the change. You will have to pay the added tax. - After you pay, you can still ask for your money back by filing a "claim for refund." You must file the claim within 3 years of the date you filed your tax return. Or you can file it within 2 years of the date you last paid the tax for this return. **If we do not hear from you** - We will think you agree with this notice. **If your address has changed** - Call 1-800-555-0124 or go to www.irs.gov. ## Why we changed your 2010 tax return - On page 2 of your return, you claimed an amount for "other credits." We did not allow it. - We did not allow it because Form 3800, General Business Credit, was not complete or was not attached to your return. Papers that support the credit were also not complete or not attached. ## More help - Go to www.irs.gov/cp12. - To get tax forms, instructions, and guides, go to www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).

**IRS Notice CP12** Department of the Treasury, Internal Revenue Service Notice date: February 9, 2011 Marcus Lee 14 Cedar Run Franklin, TN 37064 ## Changes to your 2010 tax return We made a mistake-fixing change to your 2010 Form 1040. We found a miscalculation in this part of your return: - Employee Business Expenses We changed your return to fix the error. Because of this, **you are due a refund of $812.40.** ## Why we made the change On page 2 of your tax return, you claimed an amount for "other credits." We did not allow it. Form 3800 (General Business Credit) and/or the papers that back it up were not complete, or were not attached to your return. ## What you need to do Read this notice. Compare our changes to the information on your tax return. ### If you agree with the changes - You should get your refund of $812.40 in 4–6 weeks. - You will get it only if you do not owe other tax or debts that we must collect. ### If you do not agree with the changes - Call us at **1-800-555-0124**. We will go over your account with you. - You can also write to us. Fill out the Contact information section. Tear it off. Mail it to us with any letters or papers that support your case. **You have 60 days from the date of this notice (February 9, 2011) to contact us in writing.** If you do, we will reverse the change we made. - If you cannot give us more information that supports reversing the change, and we think reversing it would be a mistake, we will send your case to audit. - Sending your case to audit gives you formal appeal rights. One right is to appeal our decision in court before you have to pay the additional tax. - After we send your case to audit, the audit staff will contact you within 5 to 6 weeks. They will explain the audit process and your rights. ### If you do not contact us within 60 days - You lose your right to appeal our decision before you pay the tax. - We will not reverse the change. You must pay the additional tax. - After you pay, you may file a claim for a refund. You must send in the claim within one of these times: - 3 years from the date you filed your tax return, or - 2 years from the date you last paid this tax. - If we do not hear from you, we will assume you agree with this notice. ## If your address has changed Call 1-800-555-0124 or visit www.irs.gov. ## More information - Visit www.irs.gov/cp12. - For tax forms, instructions, and publications, visit www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).