What this IRS notice code means, and what to check before you reply.
Start with these steps before you reply.
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
We have removed your negative entry for interest from Schedule A and entered it as income on Line 8A of your tax return. Recoveries of interest are considered income.
023 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
Every notice in this library, sorted the way the IRS numbers them.