Understanding your CP15H notice

Notice details

Notice code

CP15H

Category

Balance due and collection

Severity tier

Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.

Governing law

§6303; §6321 (Internal Revenue Code sections)

Source

IRS.gov — Understanding Your IRS Notice

What this notice is

Your shared responsibility payment (SRP) assessment is due to a recalculation based on changes to your income tax liability. Your examination results are addressed in a separate correspondence.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

Read your notice carefully -- it explains your due date, amount due, 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:

• IRM 5.19.1 — 5.19.1 Balance Due
• IRM 5.19.4 — 5.19.4 Enforcement Action
• IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures

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-cp15h-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.

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