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Notice code 359
Notice code 359 (Default) — We changed the amount of total tax on page 1 of your tax return because there was an addition error.…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
359
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.
What the IRS language says
We changed the amount of total tax on page 1 of your tax return because there was an addition error. Corregimos la cantidad total de la contribución en la página 1 de su planilla contributiva, porque hubo un error en la suma.
What it usually means
359 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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