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 changed the amount of tax on page 2 of your tax return because there was an error on Form 4972, Tax on Lump-Sum Distributions. The error was in the: - computation of the tax on line 30 of Form 4972 and/or - transfer of that amount to page 2 of your tax return.
222 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.