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This graphic is a sample of page one of a CP 15, Notice of Penalty Charge. This CP notice is systemically generated for all international penalties posted to MFT 55. The notice language reflected in each CP notice is dependent on the PRN to which the penalty applies. The PRN is shown at the right edge of the centered heading, just below the taxpayer's address, that states: Notice of Penalty Charge. The notice language for all international penalties starts out in a consistent format. The notice language begins: You have been charged a penalty for—then the title of the penalty is displayed. Underneath the initial sentence is a table that shows the penalty assessment, interest charged, bad check penalty, and total balance due. The remaining notice provides language, again dependent on the PRN, and will reflect the Code section, a brief explanation of the penalty and penalty rates. It also provides taxpayers with information should they agree or not agree with the assessment. It also explains payment options and filing a claim for refund with the IRS.