
Keith Fulfer
IRS is sending out delayed notices. What should you do if you get one.

The IRS has started bringing back more of its staff. One of the issues is dealing with the large backlog of notices that did not go out.
Over the next few weeks taxpayers will be
gin to receive these notices. Many of these notices were already printed befo
re the IRS shut down its operations. The IRS has decided to not reprint the notices. Instead the Service is inserting instructions stating that the deadline has been automatically extended to either July 10 or July 15.
If you receive a notice, be sure to pay attention to the insert. It will have instructions on the new date and any payment instructions.
Here is a list of the notices that will include the insert:
CP11, Math Error on Return - Balance Due
CP14, Balance Due, No Math Error
CP15, Civil Penalty Notice
CP15B, Civil Penalty Notice for Trust Fund Recovery Penalty
CP15H, Shared Responsibility Payment Due
CP21A, Data Processing Adjustment Notice, Balance Due of
CP22A, Data Processing Adjustment Notice, Balance Due of
CP23, Estimated Tax Credits Discrepancy - We Changed Your Return to Match Your Credits or Payments Posted to Your Account - Balance Due
CP23T, Estimated Tax Discrepancy, Balance Due of $5 or More
CP47A, Tax Assessed- Notification of the Requested Credit Elect/Refund Being Applied to Section 965 Tax Liability
CP47B, Tax Assessed- Notification of a Credit Elect/Refund Being Applied to Section 965 Tax Liability
CP47C, Tax Assessed- Including Section 965 Tax Liability
CP51A, We've Calculated Your Income Tax For You - Balance Due
CP60, We Removed a payment Erroneously Applied to Your Account. - Balance Due
CP94, Criminal Restitution Final Demand Notice
CP101, Math Error, Balance Due of $5 or More on Form 940
CP102, Math Error, Balance Due of $5 or More on Forms 941, 941SS, 943, 944, 944SS, 945
CP103, Math Error, Balance Due - Form CT-1
CP104, Math Error, Balance Due of $5 or More - Form 720
CP105, Math Error, Balance Due of $5 or More - Forms 11C, 2290, 706, 709, 730
CP107, Math Error, Balance Due of $5 or More - Form 1042
CP126, Math Error, Balance Due or Overpayment Less Than $1 on Forms 990PF, 4720, 5227
CP132, Math Error, Balance Due on Forms 990C, 990T, 1041, 1120, 8804
CP134B, Federal Tax Deposit(s) (FTD) Discrepancy - Balance Due
CP141L, We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Filed Late
CP161, No Math Error, Balance Due (Except Form 1065)
CP162, Untimely Filing Penalty - Partnership
CP165, Penalty Assessed for Dishonored Check
CP210, Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance
CP215, Civil Penalty - 500 and 600 Series
CP220, Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance
CP220J, Employer Shared Responsibility Payment (ESRP) 4980H Adjustment - Balance Due, Even Balance or Overpayment Notice
CP230, Combined Annual Wage Reporting - CAWR/DP Tax Adjustment Amended Return Filed
CP233J, 4980H Adjustment balance due, even balance or overpayment Notice (ESRP)
CP240, Combined Annual Wage Reporting - CAWR/DP Discrepancy Tax Adjustment
CP260, An Erroneous Payment Previously Applied to Your Account Has Been Reversed - Balance Due
CP283, Penalty Charged on Your Form 5500 - Late or Incomplete Form