CP15B

A CP15B says the IRS has charged you personally with the trust fund recovery penalty — the mechanism that moves a business's unpaid withheld payroll taxes onto an individual it considers responsible and willful. It is one of the most serious penalty notices the IRS sends, because it pierces the business and attaches to the person.

“We've assessed this penalty against you personally for willfully failing to collect, account for, or pay over employment or excise taxes. Pay by the due date or arrange payments. There is a formal contest path: pay the portion attributable to one employee for each quarter, then file refund claims on Form 843.”

The assessment is already made — this notice is post-decision, and interest runs from here. The contest mechanics the IRS describes (partial payment plus Form 843 refund claims, bond to suspend collection) are technical and time-sensitive enough that this notice, more than most, rewards professional handling early.

• The notice, showing the quarters and amounts
• Any earlier proposal letter and interview paperwork (Form 4180) from the investigation
• Records of your actual role — signature cards, check authority, payroll duties
• The business's payroll tax filings and payment history

• Evaluating whether the responsibility and willfulness findings actually fit your role
• Running the partial-pay-and-claim contest procedure correctly
• Negotiating payment terms on an assessment that stands
• Coordinating with other assessed individuals — the IRS can assess several people for the same dollars