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Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

CP 15 is issued to the taxpayer identifying the specific civil penalty that has been assessed and provides appeal rights. Update the assessed field on the WHCS database with the date.

If the penalty was not processed, notify the referring employee within 30 days of disposition. Document the history on AMS with disposition actions and the date you notified the referring employee. Update the non- assessed field on the WHCS database with the date.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process

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