IRS CP215 Notice: What Is It and How Should You Respond?
Summary:
CP215 Notice is sent to taxpayers when a penalty has been assessed due to non-compliance with tax obligations. This could include penalties for late filing, late payment, or other infractions. The letter details the type of penalty, the amount owed, and how to respond if you disagree. Addressing the notice promptly can help reduce or eliminate penalties and prevent further enforcement actions. This article explains what CP215 entails, the steps you need to take, and how to avoid future penalties.
Receiving an IRS notice can be stressful, and CP215 is no exception. This letter indicates that the IRS has assessed a penalty against you or your business for not complying with tax regulations. Understanding what this notice means and responding correctly can help you resolve the issue and potentially reduce or eliminate the penalties. In this article, we will discuss the details of CP215 Notice, why it was issued, and the steps you can take to address it.
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What is IRS CP215 Notice?
CP215 Notice, also known as the “Notice of Penalty Charge,” is issued by the Internal Revenue Service when a penalty has been assessed against a taxpayer. This letter informs the recipient about the penalty, the reason for the assessment, and the amount due. It may be issued to individuals, businesses, or other entities that have failed to meet their tax obligations.
Common reasons for receiving a CP215 notice include:
- Failure to file a required tax return on time.
- Failure to pay taxes by the due date.
- Non-compliance with specific IRS regulations or reporting requirements.
The notice is essentially a bill that demands payment of the penalty amount. It is important to read the letter carefully to understand the reason for the penalty and any associated actions that you must take.
Pro Tip
Keep track of important tax deadlines and set reminders to file returns and make payments on time to avoid receiving penalty notices like CP215.
Reasons you might receive the CP215 notice
The IRS may issue a CP215 notice for several reasons, which usually involve non-compliance with tax regulations. Understanding why you received the notice can help you determine the appropriate course of action.
Failure to file a required tax return
One of the most common reasons for a CP215 notice is not filing a required tax return by the deadline. If you missed the filing date for a return or submitted it late without an extension, the IRS may assess a failure-to-file penalty.
Late payment of taxes owed
If you filed your tax return but did not pay the taxes owed by the deadline, the IRS may assess a penalty for failure to pay. This penalty accrues over time and can significantly increase the amount you owe if left unresolved.
Non-compliance with reporting requirements
Sometimes, the IRS assesses penalties for failure to comply with specific tax-related requirements, such as not providing required documentation or failing to report certain financial transactions. For instance, businesses may face penalties for not submitting Form 1099s for contractors.
Errors in tax return filings
Mistakes on tax returns can also lead to penalties. If the IRS discovers errors during the processing of your return or through an audit, you may receive a CP215 notice indicating that a penalty has been assessed as a result.
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Understanding the penalties and charges
The penalties associated with a CP215 notice vary based on the type of non-compliance and the length of time it has gone unresolved. Here are some common types of penalties that may be included in the notice:
Failure-to-file penalty
The failure-to-file penalty is applied when a taxpayer does not submit a required tax return by the due date. The penalty is usually calculated as a percentage of the unpaid taxes and increases the longer the return remains unfiled.
Failure-to-pay penalty
This penalty is assessed when you owe taxes but do not pay them by the due date. The amount is based on a percentage of the unpaid tax and accrues each month until the balance is paid in full.
Accuracy-related penalties
If the IRS finds inaccuracies on your tax return, such as underreporting income or claiming improper deductions, you may be subject to an accuracy-related penalty. This can apply even if the errors were unintentional.
Other penalties and interest
In addition to the penalties mentioned above, the IRS may charge interest on any unpaid tax balance, which accrues daily from the original due date of the return. The combination of penalties and interest can quickly increase the total amount owed.
Pro Tip
Paying your tax balance in full as soon as possible can help minimize additional penalties and interest charges. Consider setting up a payment plan if you cannot pay the entire amount immediately.
Steps to take after receiving a CP215 notice
When you receive a CP215 notice, it is essential to act quickly to resolve the issue and avoid further complications. Here’s what you should do:
Review the notice thoroughly
Carefully read the CP215 notice to understand the type of penalty assessed, the reason for the charge, and the amount owed. Make sure you verify the accuracy of the information in the notice, including your tax account details and the specific penalty type.
Check your records for errors
Before taking any action, review your tax records to confirm whether the penalty assessment is correct. Mistakes in IRS records or discrepancies in your tax filings could lead to erroneous penalties. If you find that you did indeed comply with the filing or payment requirements, you may have grounds to dispute the penalty.
Pay the penalty or set up a payment plan
If you agree with the penalty assessment, pay the amount due by the deadline indicated on the notice. If you cannot afford to pay the full amount, consider setting up an installment agreement with the IRS to make monthly payments. Setting up a payment plan can help you avoid additional penalties.
Dispute the penalty if applicable
If you believe the penalty was assessed in error, you can file a written request for penalty abatement or reduction. In your request, provide any supporting documentation that explains why you should not be subject to the penalty. Reasonable cause, IRS errors, and statutory exceptions are some grounds for disputing a penalty.
How to dispute the penalty or request an abatement
Disputing an IRS penalty can be a complex process, but it is worth pursuing if you have valid reasons for contesting the assessment. Here’s how to go about it:
Determine if you qualify for penalty relief
The IRS offers several types of penalty relief:
- Reasonable cause: If circumstances beyond your control, such as a natural disaster or medical emergency, prevented you from meeting your tax obligations, you might qualify for relief.
- First-time penalty abatement: The IRS may waive penalties if you have a history of compliance and this is your first infraction.
- Statutory exceptions: Certain penalties may not apply if you meet specific criteria set forth in the tax code.
Gather supporting documentation
To strengthen your case, gather any documents that support your claim for penalty relief. This may include medical records, evidence of a natural disaster, or correspondence with the IRS regarding prior compliance.
Submit a written request to the IRS
You can request penalty abatement by submitting a written statement explaining your situation and including the supporting documents. You may use Form 843, “Claim for Refund and Request for Abatement,” to formally make your request.
Preventing future IRS penalty notices
Avoiding penalties in the future requires proactive steps to stay compliant with IRS requirements. Here’s how you can prevent receiving notices like CP215:
Maintain accurate and organized tax records
Keeping thorough records of all your tax filings, payments, and correspondence with the IRS helps ensure that you can quickly address any discrepancies.
File and pay taxes on time
Meeting all tax deadlines is the most effective way to avoid penalties. Set up reminders or use a tax professional to help you stay on track.
Consider professional tax help
Hiring a qualified tax professional can help you navigate complex tax situations and ensure compliance with IRS regulations. A tax expert can also represent you in communications with the IRS and help resolve any issues that may arise.
Pro Tip
Set up electronic alerts through your IRS online account to receive notifications about your tax status. This can help you stay informed of any changes and prevent missed deadlines.
Professional assistance for handling IRS penalties
Dealing with IRS penalties can be daunting, especially if you’re unsure about the tax rules or how to resolve the issue. Professional tax assistance can be valuable in helping you navigate this process effectively and may increase your chances of a favorable outcome.
Benefits of hiring a tax professional
A qualified tax professional can:
- Review your case: A tax expert will assess the CP215 notice and analyze your compliance history to determine if the penalty was applied correctly. They can spot errors that you may have missed.
- Communicate with the IRS: Tax professionals have experience in dealing with the IRS and can handle all communication on your behalf. This ensures that your responses are timely and well-documented.
- Prepare penalty abatement requests: A tax expert can help you gather the necessary documentation and prepare a well-structured abatement request to dispute the penalty.
- Provide ongoing support: Even after resolving the CP215 issue, a tax professional can help you implement strategies to avoid future penalties and stay compliant with tax obligations.
Choosing the right tax advisor
When selecting a tax professional to help with your CP215 notice, look for someone with:
- Experience with IRS penalty cases: Make sure the advisor has handled penalty abatement requests and IRS negotiations before.
- Appropriate credentials: Look for certified public accountants (CPAs), enrolled agents (EAs), or tax attorneys who are authorized to represent clients before the IRS.
- Good reviews and references: Read reviews and ask for references to find a reputable professional who has successfully helped other clients resolve similar issues.
Professional assistance can provide peace of mind, knowing that you have an expert guiding you through the process and advocating on your behalf.
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Frequently asked questions
What should I do if I disagree with the CP215 notice?
If you believe the penalty was assessed incorrectly, review your tax records to verify the accuracy of the information in the notice. If you find an error, you can submit a written request for penalty abatement or file Form 843 to dispute the penalty. Be sure to include any supporting documents that justify your case for relief.
Can I set up a payment plan to pay off the penalty?
Yes, if you are unable to pay the penalty in full, you can request an installment agreement with the IRS. This allows you to make monthly payments to settle the amount owed. Be aware that interest will continue to accrue on the unpaid balance until it is fully paid.
How long do I have to respond to the CP215 notice?
The CP215 notice typically specifies a deadline for responding or paying the penalty. It is important to act promptly to avoid additional penalties and interest. If you cannot meet the deadline, contact the IRS to discuss your situation and request an extension or payment plan.
Will a CP215 notice affect my credit score?
The IRS does not directly report tax penalties or debts to credit bureaus, so the CP215 notice itself will not impact your credit score. However, if the IRS files a tax lien against you due to unpaid taxes, this could appear on your credit report and negatively affect your score.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
| CP01 | The IRS verified your claim of identity theft and will monitor your account. |
| CP01H | The IRS received a tax return with a social security number that belongs to a dead person. |
| CP02H | Money is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma. |
| CP03C | You received the First-Time Homebuyer Credit for a house you purchased. |
| CP04 | You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice. |
| CP08 | You may be entitled to additional money due to the Additional Child Tax Credit. |
| CP10 | Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP10A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP11 | You owe money because the IRS amended your return due to a miscalculation. |
| CP11A | Your tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed. |
| CP11M | Your tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed. |
| CP12 | You are due a bigger refund because the IRS corrected one or more mistakes on your tax return. |
| CP12A | The IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return. |
| CP12E or CP12F | The IRS corrected a miscalculation on your return. |
| CP12M | The IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return. |
| CP12R | The IRS made changes to the computation of the Rebate Recovery Credit on your return. |
| CP13 | The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero. |
| CP13A | The IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero. |
| CP13M | The IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero. |
| CP13R | The IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero. |
| CP14 | You owe money on unpaid taxes. |
| CP16 | The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts. |
| CP21A | You owe money due to the changes you requested that the IRS make on your tax returns. |
| CP21B | You are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks. |
| CP21C | The IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero. |
| CP21E | As a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes. |
| CP21I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP22A | The IRS made the changes you requested, and you owe money as a result. |
| CP22E | As a result of your recent audit, the IRS changed your tax return, and you now owe money. |
| CP22I | The IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes. |
| CP23 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes. |
| CP24 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP24E | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes. |
| CP25 | The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero. |
| CP31 | You need to update your address because your refund check was returned to the IRS. |
| CP45 | The IRS was unable to apply your overpayment to your estimated tax as you requested. |
| CP49 | The IRS used all or part of your refund to pay a tax debt. |
| CP53 | Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit. |
| CP57 | The bank declined your payment, so the IRS was unable to draft funds from your bank account. |
| CP71 | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71A | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71C | A reminder of the amount you owe in tax, penalty, and interest. |
| CP71D | A reminder of the amount you owe in tax, penalty, and interest. |
| CP88 | The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax. |
| CP90 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing. |
| CP91 | The IRS will levy up to 15% of your social security benefits for unpaid taxes. |
| CP120 | The IRS needs documentation of your tax-exempt status. |
| CP120A | Your organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years. |
| CP130 | You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed. |
| CP152 | The IRS received your return. |
| CP153 | The IRS will send your refund by mail because your direct deposit did not go through. |
| CP161 | You have an unpaid balance due to the IRS. |
| CP166 | Your monthly payment to the IRS did not go through due to insufficient funds in your bank account. |
| CP178 | You may no longer owe excise tax because your tax return filing requirements changed. |
| CP231 | You need to update your address because your refund was returned to the IRS. |
| CP259 | You did not file the business tax return identified in the notice. |
| CP259A | You should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard). |
| CP259B | The IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259C | The IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation. |
| CP259D | You must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return. |
| CP259E | You should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP259F | The IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return. |
| CP259G | The IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations. |
| CP259H | As a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax. |
| CP276A | You submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time. |
| CP276B | The IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time. |
| CP297 | The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP297A | The IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing. |
| CP298 | The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes. |
| CP501 | You have a balance due on one of your tax accounts. |
| CP503 | You have an unpaid balance on one of your accounts, and the IRS has not heard from you. |
| CP504 | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe. |
| CP504B | You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe. |
| CP521 | A reminder that you have an installment agreement payment due. |
| CP523 | You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets. |
| CP601 | Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas. |
| CP603 | No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas. |
| CP604 | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda. |
| CP604B | Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda. |
| CP621 | Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente. |
| CP623 | Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo. |
| CP711 | Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones. |
| CP721 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP722 | Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos. |
| CP771 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP772 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP773 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP774 | Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses. |
| CP959 | Usted no radicó su planilla de contribución de negocios identificada en este aviso. |
| CP2000 | The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due. |
| CP3219A | The IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. |
| CP3219N | The IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days. |
| Letter 0012C | The IRS needs additional information to process your tax return. |
| Letter 0484C | The IRS wants a completed |
| Letter 0525 | Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed. |
| Letter 531 | IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return. |
| Letter 0668D(LP 68) | The IRS released their levy. |
| Letter 0549C | Your tax bill was paid. |
| Letter 0681C | The IRS accepted your payment proposal. However, this is not a formal Installment Agreement. |
| Letter 0757C | You did not adhere to the terms of your Installment Agreement. |
| Letter LT 11 | The IRS plans to seize your property or rights to property. |
| Letter 1058 | The IRS has not received your payment. It plans to seize your property or rights to property. |
| Letter 1615 (LT 18) | You must respond to the IRS within 10 days of this notice regarding past due tax returns. |
| Letter 1737 (LT 27) | Complete and sign Form 433F, Collection Information Statement. |
| Letter 1961C | Your application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify. |
| Letter 1962C | Your application for a |
| Letter 2050 (LT 16) | The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed. |
| Letter 2257C | The IRS is providing the payoff amount that you requested. |
| Letter 226-J | An IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP). |
| Letter 2271C | A request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information. |
| Letter 2272C | An IRS letter explaining why your request to pay the balance due in installments was declined. |
| Letter 2273C | A confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included. |
| Letter 2318C | A response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged. |
| Letter 2357C | The IRS is admitting that it did not send you the balance due notices that it should have. |
| Letter 2603C | The IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property. |
| Letter 2604C | The IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction. |
| Letter 2761C | The IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer. |
| Letter 2789C | An annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid. |
| Letter 2840C | Confirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify). |
| Letter 3030C | Provides an explanation of the tax, penalty, and interest still due on your account. |
| Letter 3127C | A confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities. |
| Letter 3174 | A reminder of taxes due after the IRS has sent a Notice of Intent to Levy. |
| Letter 3217C | The IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify). |
| Letter 3228 (LT 39) | A request to pay the balance due within 10 days using the envelope provided. |
| Letter 3500 | The IRS has received your documents, and it needs additional time to review them. |
| Letter 3572 | Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment. |
| Letter 4883C | The IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately. |
| Letter 4903 (LT 26) | You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response. |
| Letter LP 47 | The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address. |
| Letter LP 59 | The IRS has not received a response to the notice of levy it previously sent. |
| Audit Letter 2205 | The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit). |
| Letter 915 | You recently underwent an audit, and the IRS informs you that you now owe taxes. |
Key takeaways
- IRS Letter CP215 is issued when a penalty is assessed for non-compliance with tax requirements.
- The notice provides details on the penalty type, the amount due, and instructions for disputing it.
- Acting quickly can help resolve the issue and potentially reduce or eliminate the penalty.
- Seeking professional tax help can be beneficial in navigating the dispute process and avoiding future penalties.
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