Letter CP11 and renew ITIN

[sabkosl13]

My customer did his tax return as a HoH with two dependents, He has ITIN, dependents SSNs. He should get the refund. He forgot that he must to renew his ITIN.

He got the letter from IRS CP11 because his ITIN expired and IRS disallowed his credits and Recovery Rebate credit for dependents, and due to this letter he owe money. 

What he can to do now?

[sjrcpa]

Step 1. Renew the ITIN.

[sabkosl13]

Yes, I know, but does he have to pay the amount on the CP11 letter or wait for the IRS to recalculate his tax return and send him a refund?

Must he attached to form W-7 the copy of the CP11 letter?

[sjrcpa]

Does the letter give him instructions/options?

[sabkosl13]

Not specific - only calculating, amount and due date.