When should I push back on an IRS-generated refund from a CP12 adjustment?

Push back when the IRS-created refund depends on an adjustment you know is substantively wrong. A favorable notice is still a notice, not a guarantee that the IRS analyzed the return correctly.

For example, if the IRS ignored a limitation form, overstated a deductible amount, or reversed a return position without a valid basis, the taxpayer should evaluate whether accepting the refund creates later reversal risk.

The disciplined approach is:

1. identify what line the IRS changed
2. compare that change to the original return attachments
3. determine whether the IRS ignored a limitation or classification rule
4. respond through the notice procedure if the refund is not actually supportable

The right answer is not "take the refund because the IRS offered it." The right answer is "determine whether the refund survives the tax law and the filed facts."