IRS Notice CP15B – The IRS Charged You a Penalty for Not Paying Employment Taxes

You have been charged a civil trust fund penalty. The notice includes the penalty amount that you now owe.

Type of Notice: Unpaid balance

Likely next step: Address an IRS penalty

Also see: IRS bill for unpaid taxes

Why you received IRS Notice CP15B

  1. You are an employee or responsible officer in a company that has unpaid employment taxes.
  2. The IRS assessed the trust fund recovery penalty against you.
  3. The IRS sent CP15B to notify you of the tax period covered by the penalty and to request payment of the balance due. If you disagree with the penalty, pay the tax withheld for one employee for each of the tax periods on the notice. Then, file a Form 843, Claim for Refund and Request for Abatement for the amount you paid.

Notice deadline: 10 days

If you miss the deadline: Additional interest will accumulate.

Want more help?

Your tax professional can deal with the IRS for you. Learn more about H&R Block’s Tax Audit & Notice Services. Or make an appointment for a free consultation with a local tax professional by calling 855-536-6504 or finding a local tax pro.

Letter from the IRS?

Your local H&R Block tax pro can look into it for you.

Schedule a Free Consultation

Or call 855-536-6504

Related Information

How to Address IRS Penalties

Learn how to address and understand an IRS tax penalty from the tax experts at H&R Block.

The IRS Offers Alternatives When You Can’t Pay Your Tax Bill

Get the facts from H&R Block about IRS payment options when you can't pay your tax bill, including short-term extensions, monthly payment plans, and more.

Time to Get Right with the IRS or Lose Your Passport

Seriously delinquent tax debt can cause your passport to be restricted. Find out if you could be impacted and learn how to fix the problem.

What’s the Best Way to Pay Your Tax Bill

You have options when you owe taxes. Get the facts about the best way to pay your tax bill with help from the experts at H&R Block.

Power of Attorney: It’s How Your Tax Pro Deals with the IRS For You

Learn the three main benefits of engaging a power of attorney to research your IRS account and resolve your tax problems. Get the facts from the experts at H&R Block.