IRS Notice CP15: Civil Penalty Notice
The IRS assessed a civil penalty against you, often for information-return failures or frivolous filings. Appeal rights exist but the windows are short.
- Respond within
- 30 days
- How urgent
- Urgent
- Appeal rights
- Yes, with a deadline
How long you have
This notice gives you 30 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP15
Penalty abatement is our home turf: reasonable cause, first-time abatement, or a post-assessment appeal. We pick the strongest route.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Penalties
Decoded your CP15? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.