The IRS uses Notice CP230 to tell you that they have adjusted your account because their records are different than what you reported on a return you filed. This is essentially the same notice sent to Individuals. The problem is that IRS penalties & interest can really hurt a business. So, the records must be reviewed carefully and some research will be necessary to correct the problem.
Often the IRS records are wrong or they improperly applied your payments to an incorrect period. Perhaps there is an incorrect entry on the form you filed. Or, if the IRS is correct and you owe payment arrangements will have to be made.
But, until the problem is solved, the IRS will want payments from you. It is best to start making payments. You will get a refund if it is discovered you don't owe but at least in the meantime, the IRS won't bother you.
It may be possible to get an abatement of the penalties so the tax bill is reduced. This is a separate procedure requiring special processing.
Respond to Notice CP230
Initially, you should get the Income Transcripts from the IRS for the business & compare them with the business records for discrepancies. You may have to file an amended return.