CP215· Filing compliance
CP215 — Civil penalty assessed
- Category
- Filing compliance
- Urgency
- Date on notice
- Response window
- see notice
- Key form
- Form 9465
Respond by the date printed on your individual notice.
Why the IRS sent this
Civil penalty assessment (e.g., information-return penalty, trust-fund recovery, late deposit).
Response window
The IRS detail page for CP215 does not state a fixed day count. The response-by date is printed on your individual notice — read the date at the top-right corner.
What to do
Required action
Review the notice for the due date and amount; pay or contact the IRS to dispute or arrange a payment plan.
Key form: Form 9465 — verify the current revision on irs.gov/forms-pubs before filing.
Appeal path
Independent Office of Appeals
Informal — call the IRS at the number on the notice. The Independent Office of Appeals and the Taxpayer Advocate Service are available routes.
Pub 5Notes from the primary source
Detail page references Pub 1586 (reasonable cause) and TAS but does not name the Independent Office of Appeals; appeals route is inferred from general civil-penalty appeal rights.
Go deeper
Educational pillars for this notice
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
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- CP59Notification that the IRS has no record of a prior-year personal tax return that you were…
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- CP566Request for additional information needed to process a pending ITIN application (Form W-7).
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp215-notice. Always re-verify against the IRS page before acting.