Thanks for the reply. My issue is not with the qualification of my nonqualified pension income; for over 10 years my employer has been including my nonqualified pension income with my wages in W-2 Box 1 and that portion of Box1 that is nonqualified pension entered in W-2 Box 11; all in compliance with the instructions for completing W-2 Statements. I have been trying to figure out how this situation came up. It appears to me that the IRS auditor compared Line 1a of my 2021 Form 1040 with Line 1a of my 2022 Form 1040 and found them to be very different. He also found that Line 1a of my 2022 Form 1040 does not equal my 2022 W-2 Box 1 and concluded that I made an error and so initiated a CP11. He apparently did not know that for Tax Year 2022 the IRS changed the income reporting requirements for Line 1a of 2022 Form 1040. Even if he is untrained as to the Tax Year 2022 Form 1040 Instructions and relied only on comparing 2022 to 2021, he did not compare my 2022 Form 1040 Schedule 1 with my 2021 Schedule 1 to see that there is a new line, 8t, with an entry there that is not in the 2021 Schedule 1 (there is no line 8t in the 2021 Schedule 1). And, of course the rollup of Schedule 1 into Form 1040 was also not looked at. I'm just curious if anyone else has run into this and also to say that there are grossly untrained auditors looking at our income tax returns and generating short notice payment demands followed by short notice threats if not paid promptly.
