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Notice code 428
Notice code 428 (Default) — You figured your tax using an incorrect tax treaty rate. We have changed your tax return accordingly…
You figured your tax using an incorrect tax treaty rate. We have changed your tax return accordingly.
What to do next
Start with these steps before you reply.
428
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
You figured your tax using an incorrect tax treaty rate. We have changed your tax return accordingly.
What it usually means
428 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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