Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding Your CP15B Notice

We charged you a Trust Fund Recovery Penalty (TFRP) for not paying employment or excise taxes.

What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to

Answers to Common Questions

Q. Why was I assessed this penalty?

A. We charged you the Trust Fund Recovery Penalty for willfully failing to collect, account for, or pay over employment (or excise) taxes. Find additional information for Employment Taxes and the Trust Fund Recovery Penalty (TFRP).

Q. What happens if I can't pay the full amount I owe now?

A. See if you may be able to set up a payment plan through our Online Payment Agreement Application.

Q. What happens if I don’t respond to this notice?

A. Interest will continue to be charged until the balance is paid.

Q. Am I charged interest on the money I owe?

A. Not if you pay the full amount you owe by the date on the payment coupon. However, interest adds up on the unpaid amount after that date.

Q. What should I do if I disagree with the notice?

A. If you disagree with the penalty charge you may file a suit for refund. To do so, you must:

If you want to suspend collection of the penalty while the suit is pending, you must post a bond with the IRS for one and half times the balance.


Printable samples of this notice (PDF)

How to get help