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CP 238 Sample Contents

Contents of This Notice - Page 1 of 1

This Is Not a Bill

You Made One or More Late Federal Tax Deposits
But We Didn't Charge You a Penalty

In this notice, we'll explain that we're contacting you because of late federal tax deposits and answer questions you may have about deposits and how to make them.

Why Are You Contacting Me?
We're contacting you because you may have made late deposits or used an incorrect deposit requirement. We're not charging you a federal tax deposit penalty, since this is the first time you've filed this type of tax return.
What Are My Federal Tax Deposit Requirements?
First year filers generally need to make monthly deposits when accumulated employment taxes equal or exceed $2,500.00 (for returns before 2001, the accumulated tax amount is $1,000). You need to make deposits by the 15th day of the following month for employment taxes accumulated each month.
How Do I Make Federal Tax Deposits?
You can make deposits through the Electronic Federal Tax Payment System using a computer or a telephone. You may also use a Form 8109, Federal Tax Deposit Coupon, as an alternative.
What Happens if I Make Late Federal Tax Deposits in the Future?
If you make a late deposit, we will charge you a penalty based on the number of days the deposit is late (Internal Revenue Code 6656). The penalty amount will be a percentage of the late deposit amount. The penalty percentage rate increases as the lateness increases. The chart below shows how the rate increases.

Penalty Percentage Rate

Late Period


Deposits made 1-5 days late


Deposits made 6-15 days late


Deposits made after 15 days late and before the 10th day after we've billed you.

We've enclosed further information about deposit requirements. Please call us at the above telephone number with any questions you may have about this notice or federal tax deposit requirements.

Helpful Hint: For faster service, try calling us any day except Monday highest.

Page Last Reviewed or Updated: 30-Mar-2015