IRS Notice CP215: Civil Penalty · Business
The business version of a civil penalty assessment, common for late or missing information returns like 1099s and W-2s.
- 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 CP215
These penalties stack fast but abate often. We build the reasonable-cause file and take it to Appeals if needed.
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
The next step
Decoded your CP215? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.