IRS NOTICE REFERENCE
Understanding your CP233J notice
We changed your Employer Shared Responsibility Payment (ESRP), and your notice will show whether you owe money, have a zero balance, or are due a refund. This page provides additional general information on what to do ne…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP233J
- Category
- Penalty
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §4980H; §6751 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We changed your Employer Shared Responsibility Payment (ESRP), and your notice will show whether you owe money, have a zero balance, or are due a refund. This page provides additional general information on what to do next and answers frequently asked questions about the ESRP.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully. If you have a balance due, it explains your due date, amount due, and payment options. Know more about your payment options and how to make a payment arrangement . If you are owed a refund, you should receive it within 4-6 weeks as long as you don’t owe other tax or debts we’re required to collect. If you disagree with the ESRP assessment, pay the balance due, then you may file a claim for refund by mailing a completed Form 843, Claim for Refund and Request for Abatement , to the address provided on the form instructions.
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-cp233j-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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