[c#] Remove an item from an IEnumerable<T> collection

The IEnumerable interface is just that, enumerable - it doesn't provide any methods to Add or Remove or modify the list at all.

The interface just provides a way to iterate over some items - most implementations that require enumeration will implement IEnumerable such as List<T>

Why don't you just use your code without the implicit cast to IEnumerable

// Treat this like a list, not an enumerable
List<User> modifiedUsers = new List<User>();

foreach(var u in users)
{
   if(u.userId != 1233)
   {
        // Use List<T>.Add
        modifiedUsers.Add(u);
   }
}