Educational notice: This page explains, in general terms, what an IRS CP23 notice is and why someone might receive it. It is not tax advice and is not affiliated with or endorsed by the IRS.

CP23 notice explained (What it means and why the IRS says your account changed)

CP23 notice explained: A CP23 notice is sent when the IRS adjusts your tax account and believes you now owe more than before. In plain English, it often means: “We changed something on your account, and your balance went up.” This notice usually follows a correction, adjustment, or processing change rather than a brand-new tax bill.

This page explains what CP23 is, how it differs from CP14 and CP2000, why it can show up unexpectedly, and how it fits into the broader balance-due and collections picture. Everything here is educational and general.

What Is a CP23 Notice (Plain English)?

CP23 is commonly described as an account adjustment notice. It tells you that the IRS made a change to your account and that the change resulted in an increased balance due.

Unlike a first bill, CP23 usually follows some prior activity, such as a correction, recalculation, or adjustment related to a return or prior notice.

Takeaway: CP23 means the IRS adjusted your account and now shows a higher balance.

How CP23 Is Different From CP14 (The First Bill)

A CP14 notice is commonly the first balance due notice. It’s often the first bill people receive after a return is processed.

CP23, on the other hand, usually appears after the IRS has already processed something and then made a change that increased the amount owed.

Takeaway: CP14 often starts the balance-due process; CP23 usually reflects a later adjustment.

CP23 vs CP2000 (Another Common Confusion)

A CP2000 notice is typically about proposed changes based on mismatched income or documents. It often says, “Here’s what we think is wrong — do you agree?”

CP23 is different. It usually means the IRS has already made an adjustment and updated the account, rather than asking if you agree with a proposed change.

Takeaway: CP2000 proposes changes; CP23 reflects an adjustment that already occurred.

Why Would the IRS Send a CP23?

CP23 can be triggered by several general situations, including:

  • Corrections to prior calculations
  • Adjustments after processing information
  • Changes following correspondence or internal review
  • Reversals or updates that affect penalties or interest

This page explains the broader balance-due category where CP23 lives: IRS balance due letters explained

Takeaway: CP23 usually appears because the IRS changed something on your account.

Does CP23 Mean You’re Being Audited?

Usually no. CP23 is generally part of the account and balance-due world, not the audit world.

If audit language is your concern, this page separates the two clearly: Does an IRS letter mean an audit?

Takeaway: CP23 is typically about account changes, not an audit of your return.

Does CP23 Mean the IRS Is About to Levy?

CP23 itself is usually not a levy notice. It’s an adjustment notice that can lead to collection activity if the balance remains unpaid.

If you want the simple definition of levy, start here: What is an IRS levy?

And if your worry is about what the IRS can take, these pages cover the common questions:

Takeaway: CP23 is not a levy notice, but unpaid balances can escalate over time.

How CP23 Can Lead to Reminder Letters

Once a CP23 adjustment increases a balance, the account may later generate reminder notices if the balance is not resolved.

These reminders often include:

Takeaway: CP23 can be the starting point for later reminder and warning letters.

Liens and CP23 (Related, but Not Immediate)

A lien is a legal claim tied to property when a tax debt remains unpaid. Liens usually come up later in the collections process.

If you want the clean explanations: What is an IRS lien? and Notice of Federal Tax Lien explained

Takeaway: CP23 alone doesn’t mean a lien was filed, but unpaid balances are what lead to lien discussions.

What Happens If You Ignore a CP23 Notice?

Ignoring CP23 doesn’t make the adjustment go away. It can result in additional notices, interest, penalties, and escalation into collections.

For the plain-English explanation, see: What happens if you ignore an IRS letter?

Takeaway: CP23 confirms the IRS updated your balance—ignoring it often leads to more letters.

How Long Does the IRS Have to Collect After an Adjustment?

Once a tax is assessed and remains unpaid, collection timing becomes relevant. In many cases, the IRS collection period is commonly described as 10 years after assessment (with some situations affecting timing).

Here’s the overview: How long does the IRS have to collect a tax debt?

Takeaway: CP23 can lead to collection timelines if the balance stays open.

Real-World Example (Why CP23 Feels Confusing)

Someone files a return and later gets a correction or adjustment. Months later, CP23 arrives saying the balance increased. The person thinks, “I already dealt with this,” and feels blindsided.

CP23 is often that moment where people realize the IRS account was updated again, which is why they search for what the letter actually means.

Takeaway: CP23 feels sudden because it reflects an internal account change, not a brand-new filing.

Helpful Related Pages

Frequently Asked Questions

What is a CP23 notice?

CP23 is an IRS notice that usually means the IRS adjusted your account and the balance due increased. It’s an account adjustment notice rather than a first bill.

Does CP23 mean I’m being audited?

Usually no. CP23 is generally connected to account adjustments, not a traditional audit. See: Does an IRS letter mean an audit?

Is CP23 the same as CP14?

No. CP14 is commonly the first balance due notice. CP23 usually reflects a later change that increased the balance.

Does CP23 mean the IRS will levy my bank account?

CP23 itself is not a levy notice. See: What is an IRS levy?

What happens if I ignore CP23?

Ignoring CP23 can lead to reminder letters, penalties, interest, and escalation into collections. See: What happens if you ignore an IRS letter?

How long does the IRS have to collect after CP23?

In many cases, the collection period is commonly described as 10 years after assessment. See: How long does the IRS have to collect a tax debt?

Should someone talk to a professional?

If someone needs advice specific to their situation, a licensed tax professional (EA/CPA/attorney) can review the notice and account details. This site is for education, not personalized advice.

This page is for general educational purposes only and does not provide tax or legal advice. WhatThisIRSLetterMeans.com is not affiliated with the IRS or any government agency.