IRS NOTICE REFERENCE
Understanding your CP142 notice
You filed your information return, Form 8038 , 8038-G or 8038-GC , late and we need more information from you.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP142
- Category
- Penalty
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6721; §6722; §6751 (Internal Revenue Code sections)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You filed your information return, Form 8038 , 8038-G or 8038-GC , late and we need more information from you.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You must request more time to file so we can finish processing your information return. Send us a letter with the information requested in the notice with copies of your late filed return and the CP142 notice you received. You must respond within 30 days from the date on your CP142 notice.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp142-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)