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News & Press: Federal Tax News

Important Statement on Mailing of Balance Due Notices

Tuesday, June 9, 2020  
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Submitted by Cathye Mason.  IRS Stakeholder Liaison Portland, OR Cathye.S.Mason@irs.gov

Valued Oregon Practitioner Partners,

“IRS issued the following statement late Monday regarding balance due notices. Attached you will also find the insert for the notices as well as a list of the notices involved with the mailing. This statement is being posted to the IRS Operations During COVID-19: Mission-critical functions continue page.

Statement:

Balance Due Notice Mailings: Due Dates Extended to Help Taxpayers

Due to the COVID-19 pandemic, the IRS was unable to mail some previously printed balance due notices as a result of office closures. As IRS operations continue to reopen, these notices will be delivered to taxpayers in the next few weeks. Given the time it would take to reprogram IRS systems, and generate updated notices, some of the notices taxpayers will receive have due dates that have already passed. However, each notice will include an insert confirming that the due dates printed on the notices have been extended.

Extended Payment Due Dates: The payment due dates printed on the notices have been extended, as described in the insert. The new payment due date will be either July 10, 2020, or July 15, 2020, depending upon the type of tax return and original due date. Taxpayers should be sure to read the insert included with the notice that explains the delay and provides the correct payment due dates.

Taxpayers who have questions about their balance due should visit the website listed or call the number provided on their notice; however, keep in mind that phone lines remain extremely busy as the IRS resumes operations.”

Your Oregon Stakeholder Liaisons are aware that the timing of these notices is very unfortunate as you are in the process of finishing up the 2020 filing season, and we apologize in advance for the extra work this may cause as taxpayers contact you for guidance and information.  Brian has informed me that many of you prefer not to open attachments to emails so I am including the text of the insert as well as the list of notice numbers that this mailing will include. I apologize for the length this adds to the message.

IMPORTANT! YOU HAVE MORE TIME TO MAKE YOUR PAYMENT

Due to the challenges of the ongoing Coronavirus Disease 2019 (COVID-19) Pandemic, we were unable to mail the notice included in this envelope on the date listed on the notice.  In addition, the date on the notice by which you are asked to pay may have already passed by the time you receive it.  Do not be concerned about these dates. 

You have additional time to pay the amounts shown on your notice to avoid incurring additional liabilities.

  1. If the amount due on your notice is for an income, gift, estate, or Form 990-PF or Form 4720 excise tax return that was due on or after April 1, 2020 and before July 15, 2020, (such as a Form 1040 normally due April 15, 2020), the Treasury Department and the IRS postponed the deadline for making your payment to July 15, 2020. If the amount due (as provided on your notice) is not paid by July 15, 2020, penalty and interest will begin to accrue after July 15, 2020. To avoid penalty and interest, pay the amount due by July 15, 2020. 

  2. If the amount due on your notice is for a return that was due before April 1, 2020, or an employment or excise tax return due on or after April 1, 2020, you will not be charged additional penalty or interest if you pay the amount due (provided on your notice) by July 10, 2020.

If you have questions about the enclosed notice, visit the website listed there or contact us at the number listed there.

For more information, visit www.irs.gov/coronavirus or contact us at the number listed in the enclosed notice.

CP101

Math Error, Balance Due of $5 or More on Form 940

CP102

Math Error, Balance Due of $5 or More on Forms 941, 941SS, 943, 944, 944SS, 945

CP103

Math Error, Balance Due - Form CT-1

CP104

Math Error, Balance Due of $5 or More - Form 720

CP105

Math Error, Balance Due of $5 or More - Forms 11C, 2290, 706, 709, 730

CP107

Math Error, Balance Due of $5 or More - Form 1042

CP11

Math Error on Return - Balance Due

CP126

Math Error, Balance Due or Overpayment Less Than $1 on Forms 990PF, 4720, 5227

CP132

Math Error, Balance Due on Forms 990C, 990T,1041, 1120, 8804

CP134B

Federal Tax Deposit(s) (FTD) Discrepancy - Balance Due

CP14

Balance Due, No Math Error

CP141L

We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Filed Late

CP15

Civil Penalty Notice

CP15B

Civil Penalty Notice for Trust Fund Recovery Penalty

CP15H

Shared Responsibility Payment Due

CP161

No Math Error, Balance Due (Except Form 1065)

CP162

Untimely Filing Penalty - Partnership

CP165

Penalty Assessed for Dishonored Check

CP210

Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance

CP215

Civil Penalty - 500 and 600 Series

CP21A

Data Processing Adjustment Notice, Balance Due of

CP220

Examination (Audit) or Data Processing Tax Adjustment - Balance Due, Overpayment, or Even Balance

CP220J

Employer Shared Responsibility Payment (ESRP) 4980H Adjustment - Balance Due, Even Balance or Overpayment Notice

CP22A

Data Processing Adjustment Notice, Balance Due of

CP23

Estimated Tax Credits Discrepancy - We Changed Your Return to Match Your Credits or Payments Posted to Your Account - Balance Due

CP230

Combined Annual Wage Reporting - CAWR/DP Tax Adjustment Amended Return Filed

CP233J

4980H Adjustment bal due, even bal or overpayment Notice (ESRP)

CP23T

Estimated Tax Discrepancy, Balance Due of $5 or More

CP240

Combined Annual Wage Reporting - CAWR/DP Discrepancy Tax Adjustment

CP260

An Erroneous Payment Previously Applied to Your Account Has Been Reversed - Balance Due

CP283

Penalty Charged on Your Form 5500 - Late or Incomplete Form

CP47A

Tax Assessed- Notification of the Requested Credit Elect/Refund Being Applied to Section 965 Tax Liability

CP47B

Tax Assessed- Notification of a Credit Elect/Refund Being Applied to Section 965 Tax Liability

CP47C

Tax Assessed- Including Section 965 Tax Liability

CP51A

We've Calculated Your Income Tax For You - Balance Due

CP60

We Removed a payment Erroneously Applied to Your Account. - Balance Due

CP711

Spanish Math Error - Balance Due - Error en la Planilla - Saldo Adeudado

CP714

Spanish Balance Due - No Math Error - Planilla Radicada - Saldo Adeudado

CP721A

Data Processing Adjustment Notice, Balance Due (Spanish) - Cambios a su Planilla - Saldo Adeudado

CP722A

Spanish Data Processing Adjustment Notice, Balance Due of $5 or more - Cambios a su Planilla - Saldo Adeudado

CP802

Spanish BMF Math Error, Balance Due of $5 or More on Forms 941PR, 943PR - Hemos Hecho Cambios a su Planilla Porque Creemos que hay un Error de Cálculo

CP834B

Federal Tax Deposit(s) (FTD) Discrepancy - Balance Due (Spanish)

CP865

Spanish Penalty for Dishonored Check on Forms 94XPR FTD

CP94

Criminal Restitution Final Demand Notice

 

As always, thanks for everything you do for taxpayers!

Stay safe and well,

Cathye Mason
IRS Stakeholder Liaison
Portland, OR
Cathye.S.Mason@irs.gov


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