U.S. · IRS notices
IRS CP215 notice explained.
A notice that the IRS charged you a civil penalty.
CP215 tells you the IRS charged you a civil penalty. The IRS page says to read your notice carefully, because it explains your due date, amount due and payment options, and to contact the IRS if you disagree. The IRS page does not state a date itself; the due date is the one on your notice.
Compare IRS CP notices
Result
CP notices at a glance
| Notice | What the IRS page says it is | Response, as the IRS page states it |
|---|---|---|
| CP40 | The IRS assigned your unpaid tax account balance to a private collection agency. The notice contains the agency’s name and contact information, which you need for the two-party verification process. | Work with the assigned private collection agency, or pay the balance now. The IRS page prints no response date. |
| CP2057 | You may need to file an amended return. The IRS received information that was not reported on your tax return. | File an amended return if the information is correct. If it is wrong, contact the business or person who reported it. No date is printed on the IRS page. |
| CP215 | The IRS charged the taxpayer a civil penalty. The notice explains the due date, amount due and payment options. | Read the notice; contact the IRS if you disagree. The due date is the one printed on your notice. |
| CP277 | The IRS accepted the Form 8832, Entity Classification Election. Acceptance is based on the accuracy of the information provided. | File the return that matches your entity classification election, notify the IRS if your address changed, and keep the notice. |
| CP32A | The taxpayer did not cash a refund check and it expired. | Call the number on the notice to get a new check; destroy the old check if you still have it. |
| CP45 | The IRS could not apply the taxpayer’s overpayment to next year’s estimated taxes as requested. | Read the notice, update your own copy of the return, and adjust current-year estimated payments. No date is printed on the IRS page. |
| CP518 | A final reminder: the IRS still has no record that the taxpayer filed prior year tax returns. | Respond immediately: file the return with Form 15103, or complete Form 15103 to explain why you don’t have to file. |
| CP297 | The IRS is giving notice of its intent to levy certain assets for unpaid taxes. The taxpayer has the right to a Collection Due Process hearing. | Read the notice, pay what you owe or request a payment plan. To disagree, request a Collection Due Process hearing on Form 12153. |
| CP3219N | The IRS didn’t receive a tax return and calculated tax, penalty and interest from income reported by third parties. The CP3219N is a Notice of Deficiency (90-day letter). | Challenge: petition the Tax Court within 90 days (150 outside the U.S.) of the notice date. Otherwise sign and return the response form and pay, or file your return by the date shown. |
| CP259 | The IRS shows the taxpayer is required to file a tax return for the periods on the notice but hasn’t. | File the required business return immediately; if you think you’re not required to, complete the Response form. You may disregard it if you filed within the last four weeks with the same name and EIN. |
| CP256 | An installment payment is due for the taxpayer’s IRC section 965 tax liability. | Make your annual installment payment on time as required by IRC section 965(h). The due date is the one on your notice. |
The notice number is printed on the notice itself, usually in the top right corner. Use the number exactly as printed; the table follows the IRS page for each number.
What the IRS says the notice is
“We sent you this notice because we charged you a civil penalty.” The IRS page says the notice explains your due date, amount due and payment options.
What the IRS page says to do
Read the notice carefully and contact the IRS if you disagree. The IRS page also says you may want to pay online or by mail with a check, and that paying the penalty in full stops future penalties and interest from adding up. It points to how to make a payment plan and says you can get certain notices and letters in your online account.
If you disagree
The IRS FAQ says to call the toll-free number on your notice and have your paperwork, such as canceled checks or an amended return, ready when you call.
If you can’t pay in full
The IRS FAQ says to see whether you may be able to set up a payment plan through the Online Payment Agreement Application, or to call the free number on your notice.
Interest
The IRS FAQ says you are not charged interest if you pay the full amount by the notice payment due date, but interest adds up on the unpaid amount after that date.
More IRS notice pages
Other pages in this set: CP40, CP2057, CP277, CP32A, CP45, CP518, CP297, CP3219N, CP259, CP256. For the codes on an IRS account transcript, see the IRS transcript codes lookup. For how interest and penalties are worked out on a balance, see the IRS penalty and interest calculator.
Sources
- Understanding your CP215 notice, Internal Revenue Service: what the notice is, what to do, FAQ. Page last reviewed or updated January 29, 2026. Read November 2, 2026.
This page restates what the IRS page says and adds nothing beyond it: no timelines, outcomes or advice that the IRS page does not state. The IRS can change a notice page at any time; the notice you received controls, including its response date and contact details.
Frequently asked questions
What does an IRS CP215 notice mean?
The IRS charged you a civil penalty. The notice explains your due date, amount due and payment options.
What should I do if I disagree with a CP215?
The IRS page says to call the toll-free number on your notice and have paperwork, such as canceled checks or an amended return, ready.
Am I charged interest on a CP215 amount?
The IRS page says not if you pay the full amount by the notice payment due date. Interest adds up on the unpaid amount after that date.
What if I can’t pay the full CP215 amount now?
The IRS page says to see whether you can set up a payment plan through the Online Payment Agreement Application, or call the free number on your notice.
How can I pay a CP215 penalty?
The IRS page says you can pay online or by mail with a check.
Not tax or legal advice
This page summarizes IRS notice pages and is not tax, legal or financial advice. It does not tell you how to respond to a notice beyond what the IRS page states. The notice you received controls. A CPA, enrolled agent or tax attorney, or the IRS number printed on your notice, can confirm what applies to you. Everything runs in your browser; nothing you enter is sent anywhere.