IRS extends dates on balance due notices amid coronavirus

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.

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.

CORONAVIRUS IMPACT: ADDITIONAL COVERAGE
Bill Pappas

Bill Pappas is MetLife's Head of Global Technology and Operations, and is a Corporate Officer and a member of the company's Executive Leadership Team. In this role, he directs a team of more than 38,000 people responsible for technology development, infrastructure, information and cyber security, data strategy and analytics, customer service, operations, crisis management, business continuity and procurement for all lines of business, serving more than 90-million customers across 40+ countries around the world.

Pappas joined MetLife in 2019 from Bank of America, where he was the head of operations for the consumer, small business, wealth management and private banking businesses. In this role, he directed a team comprised of more than 50,000 people delivering integrated service and operations solutions to approximately 63-million consumers and clients. In addition, Pappas led the global business services team that provided integrated technology solutions across Bank of America.

Previously, Pappas was chief information officer for Bank of America's global wholesale banking business, head of global capital markets operations, and head of technology and operations for the Europe, Middle East & Africa, Latin America and Asia Pacific regions. He also served as the global treasury payment operations executive based out of London.

Valerie Song is currently a senior director at Klaros Advisors. She has nearly 17 years of experience as an attorney at the Office of the Comptroller of the Currency, including serving as acting associate chief counsel. She has also advised financial institutions and fintech companies as a senior associate in WilmerHale's Financial Institutions Group.

Justin Tolman

Justin Tolman is Digital Forensics Evangelist at Exterro. He has over a decade of experience bridging the gap between technical investigation and business strategy and previously served as a computer forensic specialist at the Ohio Bureau of Investigation.

“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.

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The Internal Revenue Service building in Washington, D.C.
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