I received an IRS letter stating that the SS Benefits had an error in the computation of the taxable amount and I would like to talk to an agent

USER ERROR WITH SOCIAL SECURITY ENTRY

We have seen a lot of people who made a user error with the entry of their SSA1099.   The screen right after you enter the SSA1099 asks you if you lived in certain foreign countries in 2025.   If you skipped past that screen or answered incorrectly, your Social Security was not taxed correctly.   Look at your Form 1040 and see if line 6b was left blank or has a zero due to that mistake.  The IRS is catching those mistakes and correcting them by reducing your refund or increasing your tax due.   It is really so important to read every screen slowly and carefully from top to bottom as you prepare your tax return to avoid errors.

Another possibility is that the IRS also corrected something else on the tax return. You didn't say whether they said anything else was wrong. A change in the taxable amount of Social Security could be the result of another change that increases the amount of your income. When that happens the wording of the IRS notice is misleading, which commonly leads to misunderstanding of the problem. When the IRS says that the taxable Social Security was calculated incorrectly, they mean that it has become incorrect because of other changes in your tax return that affect the taxable amount of Social Security. The amount of your Social Security benefits that is taxable depends on how much other income you have. The calculation on the original tax return was correct, based on the income reported on that tax return. But a change in the amount of income, typically because income was omitted or underreported, requires an increase in the taxable amount of Social Security. So the Social Security amount on the original tax return is no longer correct for the corrected amount of income.

Did the IRS make any corrections or changes to your tax return besides the taxable amount of Social Security benefits?

What were the exact amounts on lines 6a and 6b of the Form 1040 or 1040-SR that you filed? What are the corrected amounts that the IRS changed them to?