CP268 tells you we made changes to your return because we believe there is a miscalculation on your return. You get an overpayment credit when your tax payments exceed what you owe.You'll automatically receive a refund of the credit. You can get in-person help at your local IRS Taxpayer Assistance Center. Call for an appointment after you find a Taxpayer Assistance Center near you. This notice is issued annually to remind you of your Tax, Penalty, and Interest balance that has been in "currently not collectible" (CNC) status. Get your refund status. Pay your tax balance due, estimated payments or part of a payment plan. Penalties and interest will continue to grow until you pay the full balance. Best practice in my opinion is to void the overpaid paycheck and reissue corrected amount in your payroll system.