Were the SSNs issued before the due date of the tax return? No, the SSNs were issued after the due date of the tax return. SSns were issued in 2022.

What EXACTLY is the adjusted amount? IRS Notice reads: Adjusted Refund: $5,800

Is that the refund? Taxpayer had ZERO income...AGI is $0.00. Taxpayer filed return in an attempt to receive recovery rebate credit and CTC.

Or is it ONLY the Child Tax Credit? Yes, it is only the CTC. Form 1040 Line 28 

On is the box checked for line 13? Yes Form 8812,, box 13 is checked. 

When I prepared the tax return the Recovery Rebate was disallowed because the SSNs were issued after the tax return due date. However, the return showed a refund amount of $9,000 for the CTC. 

IRS adjusted the refund amount to $5,800. Client received the $5,800 via direct deposit today. 

IRS is giving us until October 7th to respond if we agree with their changes. I wish they would explain how they came up with the $5,800 amount.