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CP215 notice: what it means and what to do
Got an IRS CP215 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 CP215 notice freeWhat the IRS says this notice is about
We sent you this notice because we charged you a civil penalty.
What you need to do
- Read your notice carefully ― it explains your due date, amount due, and payment options.
- Contact us if you disagree.
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.
You may want to
Pay online or by mail with a check .
Pay your penalty in full to stop future penalties and interest from adding up.
Learn more about how to make a payment plan .
You can get certain notices and letters in your online account .
Common questions
What happens if I can't pay the full amount I owe now? (added Jan. 29, 2026)
See if you may be able to set up a payment plan through our Online Payment Agreement Application or call us at the free number on your notice.
What should I do if I disagree with the notice? (added Jan. 29, 2026)
Call us at the toll-free number on your notice. Have your paperwork (such as canceled checks, amended return, etc.) ready when you call.
Am I charged interest on the money I owe? (added Jan. 29, 2026)
Not if you pay the full amount you owe by the notice payment due date. However, interest adds up on the unpaid amount after that date.
Helpful information
- Publication 594, The IRS Collection Process PDF
- Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs on Information Returns PDF
- Offer in Compromise Pre-Qualifier Tool
- Form 9465, Installment Agreement Request PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF