CP 10 - Changes to Tax Return, Reduced Amount Applied Toward Payment of You

The letter means that the IRS has corrected one or more mistakes on the Tax Return. The IRS adjusted your tax return which affected the amount of the refund applied to the following year's estimated tax payments as requested on the tax return.

The notice explains the changes to the tax return and the resulting adjustment to the amount applied to the estimated payments, you should adjust your tax return and estimated payment records to match the IRS records if you agree with the change.

If you disagree with the changes, contact the IRS at the number shown in “What to do if you disagree with our changes” by the date shown on your notice to have the changes reversed. Read more about the process for reversing our changes and your appeal rights. 

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IRS Reference: https://www.irs.gov/individuals/understanding-your-cp10-notice