CP215

A CP215 tells a business the IRS has charged a civil penalty — commonly for information-return problems like late, missing, or incorrect forms. The notice states which penalty, the amount, and the due date; the category is broad, so the notice's own explanation is the starting point.

“We've charged this civil penalty; the notice explains which one and why. Pay by the due date — no interest if paid in full by then — or call with your paperwork if you disagree. Payment plans are available.”

Full payment by the printed date avoids interest entirely, which makes the decision window real but calm. Many information-return penalties can be abated for reasonable cause — the disagree call, with documentation ready, is often worth making before the check is written.

• The notice, especially its statement of which penalty and which form
• The filings in question and proof of when they went out
• Records explaining any lateness or errors
• Prior penalty history, which affects abatement chances

• Identifying the exact penalty section and its abatement standards
• Preparing the reasonable-cause case
• Negotiating payment when the penalty holds
• Correcting the filing process so the penalty doesn't repeat annually