The Internal Revenue Service is extending the due dates on its balance due notices because it wasn’t able to mail out the preprinted letters to taxpayers due to office closures during the ongoing COVID-19 pandemic.
While the IRS is continuing to reopen more of its offices and facilities, the notices will be delivered to taxpayers in the next few weeks, the IRS said Monday. But given the amount of time it would take to reprogram IRS systems and generate newly updated notices, some of the notices that taxpayers will receive show due dates that have already passed. However, each notice will come with an insert confirming that the due dates printed on the notices have been extended.
Brett Erickson is managing principal of Obsidian Risk Advisors. He also serves on the advisory board of Loyola University Chicago's Center for Compliance Studies.
Jeff Moore is a seasoned professional with an impressive career spanning over three decades at ATI Restoration. Throughout his tenure, Jeff's strategic vision and industry knowledge have been instrumental in driving growth and expansion for the company. His leadership has transformed ATI from a regional restoration firm with revenue of $20M into America's largest family-operated restoration company, boasting over 70+ offices nationwide and revenue exceeding $900M.
As president and chief acquisitions officer, Jeff leads the executive team, spearheads acquisitions, and is the driving force behind ATI's ongoing growth. Over the past four years, Jeff and his dedicated mergers and acquisitions team have successfully negotiated, finalized, and integrated 18 strategic acquisitions, tripling EBITDA, doubling revenue, and multiplying the number of locations threefold. In addition to his work at ATI, Jeff advocates for the restoration industry and proudly holds the position of President for the Restoration Industry Association (RIA).
Brenna Johnson, SVP, product management at EZLynx, is a driving force behind several of the company's newest products. Johnson is passionate about leveraging technology to solve problems for independent insurance agents. As vice president of product management, she is actively involved in all phases of the development life cycle, and hopes to help transform the insurance industry by leveraging technology to improve agency profitability, productivity and serviceability.
“The payment due dates printed on the notices have been extended, as described in the insert,” said the IRS. “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 on the notice or call the phone number shown. However, the IRS acknowledged that its phone lines remain extremely busy as the agency resumes operations.
Here are the notices that will include the insert:
- CP11, Math Error on Return - Balance Due
- CP14, Balance Due, No Math Error
- CP15, Civil Penalty Notice
- CP15B, Civil Penalty Notice for Trust Fund Recovery Penalty
- CP15H, Shared Responsibility Payment Due
- CP21A, Data Processing Adjustment Notice, Balance Due of
- 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
- CP23T, Estimated Tax Discrepancy, Balance Due of $5 or More
- 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
- CP94, Criminal Restitution Final Demand 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
- 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
- CP141L, We Charged a Penalty Under Internal Revenue Code Section 6652(c) - Form Filed Late
- 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
- 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
- CP230, Combined Annual Wage Reporting - CAWR/DP Tax Adjustment Amended Return Filed
- CP233J, 4980H Adjustment bal due, even bal or overpayment Notice (ESRP)
- 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
- 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
For the latest updates on IRS operations, visit the IRS Operations During COVID-19: Mission-critical functions continue page on IRS.gov.
