• 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

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