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.

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Type of Notice: Unpaid balance

Most common tax problem area: IRS penalties

Other tax problem areas: 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.

Your options to address IRS Notice CP15B

  1. Dispute the penalties
  2. Make arrangements to pay

Notice deadline: 10 days

If you miss the deadline: Additional interest will accumulate.

Want more help?

See your local tax pro for a free consultation.

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