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.
Deb Smallwood, Senior Partner at Strategy Meets Action, a ReSource Pro Company, is widely recognized as an industry thought leader who is known for her “big strategic thinking with pragmatic approaches to transformation.” Deb challenges the status quo of insurance and influences the industry to reimage the business of insurance for the digital connected world.
Deb’s passion is to advise carriers and MGA’s to create transformation strategies and plans by bringing clarity to the possibilities of change and innovation. For over 30 years, Deb has helped hundreds of clients transform their businesses driving high business value and success. Deb’s deep expertise is commercial lines underwriting transformation and how best to leverage customer experience, digital enablement and transformational technologies and data.
Prior to launching Strategy Meets Action, Deb held a variety of leadership roles including VP of the insurance practice at Tower Group, Chief Transformation Officer (CIO) at Insurance Company of the West (ICW), Partner at KPMG LLP, and Head of Commercial Lines Application Development & Maintenance at Liberty Mutual.
Deb is often asked to contribute to major insurance publications and is also a frequent keynote speaker at leading industry conferences.
Edward Webb currently serves as BPM’s advisory partner, offering over 35 years of experience in consulting and financial management, including specific experience in transaction advisory services for both healthy and stressed companies. A published author and speaker, he currently leads the Corporate Finance Consulting Group at BPM and sits on the firm's Management Committee. He holds a doctorate in business administration with an emphasis in ownership transition from Temple University, as well as an MBA with a focus on finance from Indiana University. He was born and raised in suburban Philadelphia before moving his family to California. He may be reached at ewebb@bpmcpa.com.
John Beal is Senior Vice President, Analytics, Insurance, for LexisNexis Risk Solutions. He is responsible for leading the company’s insurance analytics and modeling products and services. With more than 20 years of experience in data and analytics across the insurance and financial services industries and market-leading innovations, Beal and his team develop incremental predictive uses of existing data and processes with a strong focus on developing personal and commercial lines credit-based loss models as well as new non-credit industry solutions. Prior to LexisNexis, Beal held key leadership roles at First Union National Bank in Charlotte, where he was Vice President, Credit and Market Analytics within the Quantitative Analysis Group, and at Citicorp Bankcard, where he served as Assistant Vice President, Credit Policy Department.
“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.
