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I have received many adjustments to my tax returns over the years, but never with such a letter. Yes, they do check the math and check how the return was filled out, but I always received the adjustment reflected in the return check with a letter following later explaining why the amount would be different that what I had calculated. I must say, however, that my returns were always very simple and straight forward with no schedules ever added except Schedule A.

In your case, Schedule D is for capital gains/losses. It's quite possible that the IRS reviewed that as it's an area of potential abuse and error. Apparently, you included something as a capital gain that the IRS figured was not qualified, and made an adjustment in your favor. I have had several adjustments "in my favor" over the years, but none from capital gains, but as I stated, my returns were very basic.