In 2022, Ricky, a single taxpayer, received a distribution of taxable income from his traditional IRA. Ricky normally makes every effort to file a timely and accurate return, and he filed his 2022 tax return as required. However, he forgot to bring a copy of the Form 1099-R, reporting information about the IRA distribution to his tax appointment. Therefore, the income was not reported on his 2022 return. If Ricky does not take action to correct this error, which of the following IRS notices is he most likely to receive first? Exam initial contact letter. Math error notice. Notice of deficiency and increase in tax. Underreporter inquiry