Tax return

It is very common for the refund amount shown on the tax return to be adjusted by the IRS (or state).  There are numerous reasons for this.  It could be that there was a data entry error made on the return, or there could be an additional tax form that was not entered (such as a 1099, or W-2), or the taxpayer could owe tax for a prior year.  You should receive a letter from the IRS explaining the reason for the difference.  The IRS tends to process returns and issue refunds faster than they can generate and mail letters of explanation for changes.  If you do not receive a letter, you can contact the IRS and ask them.