IRS Notice CP215: Penalty Charged — Failure to Pay Estimated Tax (Business)

What does an IRS CP215 notice mean?

A CP215 notifies a business that the IRS has assessed a civil penalty — for example, for failing to make required deposits, failing to file, or underpaying estimated tax. The notice identifies the penalty type, the tax period, and the amount due.

Why did you receive a CP215?

The business did not meet a filing or payment obligation on time, triggering an automatic penalty assessment.

How to respond to a CP215 notice

If the penalty is correct, pay it by the due date or arrange a plan. If the business has a clean compliance history, request First-Time Abatement; if a reasonable cause prevented timely compliance, submit a written explanation with documentation seeking abatement. Verify the underlying figures against your records.

What happens if you ignore it?

The penalty accrues interest and proceeds into collection against the business, potentially leading to liens or levies on business assets.

Common resolutions

• Pay the penalty
• Request abatement

Related IRS notices

• CP161 — Balance Due — Penalty
• CP283 — Delinquent Return Penalty
• CP259 — Return Not Filed — Business
• CP30 — Estimated Tax Penalty