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CP15B notice: what it means and what to do
Got an IRS CP15B notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP15B notice freeWhat the IRS says this notice is about
We charged you a trust fund recovery penalty (TFRP) for willfully failing to collect, account for, pay over or otherwise evade paying employment or excise taxes.
What you need to do
- Read your notice carefully. It will explain your amount due, due date, and payment options.
- Make your payment by the due date. You can visit our payments page or use the IRS app to learn about your payment options.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
We charged you the TFRP for willfully failing to collect, account for, or pay employment or excise taxes. Find additional information for Employment taxes and the Trust Fund Recovery Penalty (TFRP) .
You can apply online for a payment plan (including installment agreements).
You will continue to be charged interest until the balance is paid.
Yes, interest will continue to be added if you don’t pay the full amount you owe by the date on the payment coupon.
To contest the penalty, you must:
- Pay the portion of the TFRP attributable to one employee (i.e., the withheld tax for one employee) for each quarter the penalty was charged if the TFRP is based on employment taxes, or Pay the portion of the TFRP attributable to one transaction for each quarter the penalty was charged if the claim relates to a TFRP for excise taxes, and
- File a claim for refund on Form 843, Claim for Refund and Request for Abatement , for each quarter at issue.
To suspend collection of the penalty, you must file your claim for refund and make the applicable payment. You must also post a bond with us for one and a half times the balance owed (the penalty amount minus any payments made).
Helpful information
- Publication 15, (Circular E), Employer's Tax Guide PDF
- Publication 594, The IRS Collection Process PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
- Form 9465, Installment Agreement Request PDF