IRS NOTICE REFERENCE
Understanding your CP15B notice
We charged you a trust fund recovery penalty (TFRP) for willfully failing to collect, account for, pay over or otherwise evade paying employment or excise taxes.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP15B
- Category
- Penalty
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6672; §6751 (Internal Revenue Code sections)
- Statutory response window
- 60-day window — always confirm the exact deadline against the date printed on your notice.
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We charged you a trust fund recovery penalty (TFRP) for willfully failing to collect, account for, pay over or otherwise evade paying employment or excise taxes.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully. It will explain your amount due, due date, and payment options. Make your payment by the due date. You can visit our payments page or use the IRS2Go mobile app to learn about your payment options.
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-cp15b-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)