IRS Notice CP15: Trust Fund Recovery Penalty

IRS CP15 通知是什么意思？

A CP15 notifies you that the IRS has assessed a civil penalty against you personally. In the employment-tax context this is the Trust Fund Recovery Penalty (TFRP), which holds 'responsible persons' personally liable for the income and FICA taxes a business withheld from employees but failed to pay over to the IRS. The penalty equals 100% of the unpaid trust-fund taxes and can attach to your personal assets even though the underlying debt was the business's.

您为什么会收到 CP15？

The IRS determined you were a responsible person who willfully failed to collect, account for, or pay the withheld payroll taxes — for example, an owner, officer, or bookkeeper with authority over the funds.

如何回应 CP15 通知

You generally have 60 days to appeal the assessment, which is a critical deadline. If you disagree that you were a responsible or willful party, file a protest and provide evidence about your role and authority. If the penalty is valid, consider paying or negotiating an installment arrangement. Professional representation is strongly advisable given the stakes.

如果忽视会发生什么？

The penalty becomes final and the IRS can pursue your personal wages, bank accounts, and property — separate from any action against the business. Liens and levies against you individually can follow.

常见解决方式

• Appeal within 60 days
• Pay the penalty
• Negotiate a payment plan

相关的 IRS 通知

• CP161 — Balance Due — Penalty
• CP171 — Balance Due — Penalty Reminder
• CP259 — Return Not Filed — Business