IRS Notice CP15 – Notice of Penalty Charge

A civil penalty has been charged the notice provides an explanation of why it was charged.

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Type of Notice: Account information or change

Most common tax problem area: IRS penalties

Other tax problem areas: IRS bill for unpaid taxes

Why you received IRS Notice CP15

  1. The IRS charged you a civil penalty. This penalty may be assessed due to:
    • Providing false information regarding withholding taxes
    • Failure to file certain information on returns
    • Unpaid employment taxes by a business at which you are a responsible officer
    • Understatement of taxes due to unrealistic positions
    • Frivolous tax positions
    • Failure to notify the IRS of a foreign tax redetermination as required
    • An examination of Form 3520, Annual Return to Report Transaction with Foreign Trusts and Receipt of Certain Foreign Gifts
    • An examination of Form 3520-A, Annual Information Return of Foreign Trust with a US Owner
  2. The IRS sent CP15 to notify you that a penalty was assessed and explain why it was assessed. This notice requests payment and explains that if you wish to dispute the penalty you must pay it first and then file a claim for refund.

Your options to address IRS Notice CP15

  1. Dispute the penalties
  2. Make arrangements to pay

Notice deadline: 10 days

If you miss the deadline: Interest will begin to accumulate.

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