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This graphic is a sample of page one of a CP 215, Notice of Penalty Charge. This CP notice is systemically generated for all international penalties posted to MFT 13. The notice language reflected in each CP notice is dependent on the PRN to which the penalty applies. The PRN is shown in the center of the notice, under the taxpayer's address and about two inches to the right of the first line of the notice which states: We Charged You a Penalty. The notice language for all international penalties starts out in a consistent format. The second line of the notice begins: We charged you a penalty under section—then the IRC section of the penalty is shown—following by the words: for the following reason. Underneath the second sentence is a table that shows the prior balance, penalty assessment, interest charged, other charges, and total amount owed. 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.