Control the case. Request the return. If taxpayer does not understand the math error or requests further information 1. Do not treat as an unsubstantiated protest. Provide an explanation to the taxpayer.
Taxpayer disagrees with the assessment Treat the response as a protest.
See IRM 21.5.4.4.4 or IRM 21.5.4.4.5, as appropriate. There is no debit balance. Protest Processing A Substantiated Protest occurs when taxpayer provides supporting information to indicate the math error condition is not correct. Validate the substantiation. Review any qualifications needed for allowance.