IRS Transcript Code 922: Underreporter Review
The document-matching program compared your return against W-2s and 1099s on file. If it finds a gap, the letter that follows is a CP2000.
The official definition, IRS Document 6209
IRP Underreporter (generated transaction). IRP Underreporter status transaction.
What it means for your refund
Usually neutral to a refund that already issued. A 922 is the automated document-matching review, not a levy or an adjustment by itself. If it finds a mismatch, the change is only proposed, in a CP2000, which you can agree with or dispute before anything is assessed.
The folklore, corrected
Myth: A 922 means I am being audited.
The underreporter program is automated matching of your return against the W-2s and 1099s payers filed, not a field audit. When it finds a mismatch it sends a CP2000 proposing changes, and nothing is final until you agree or the IRS assesses after your response window.
Reading the transcript around it
Codes rarely act alone: holds (570, 810) pair with releases (571, 811), a 971 often flags the letter that explains a hold, and the refund itself is always the 846 line. The full code index maps the neighbors, including the cycle code and As-of date explained without the folklore. If the account shows a balance rather than a refund, the letters that follow are decoded in our IRS notice decoder.
Sources: IRS Document 6209, Section 8A; IRM 21.5.6; IRS refund myth page. Verified July 2026.
General educational information, not tax advice. A transcript entry only means something in the context of your account; a credentialed tax professional can read yours in full. ClearChoiceRadar is not affiliated with the IRS or any government agency.