CP2000 notices for tax year 2022

Two of my clients just received CP2000 notices for tax year 2022. They are both wrong. Has anybody else received them where they were wrong?

On one of my returns, the IRS claims that the filed return was missing a 1099-R for $53,000. It is clearly included on the return.

I had a similar situation once, but it involved a paper-filed return. Whoever at the IRS entered the return, the 1099R amount was put on a different line, so the IRS (or the IRS computers) didn't see the retirement income reported where it should appear. From their viewpoint, they were right, but I had to point it out to them what had apparently happened. You might want to get a return transcript to see what amounts are on what lines. Hope that helps.

For the 1099-R issue, was the $53,000 entered on the correct line on the tax return (line 4 vs line 5) based on the coding on the 1099-R (IRA vs non-IRA) ?