IRS NOTICE REFERENCE
Understanding Your CP238 Notice
We waived the federal tax deposit penalty because you’re filing Form 941, 943 or 944 for the first time.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP238
- Category
- Penalty
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6651; §6662; §6751 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We waived the federal tax deposit penalty because you’re filing Form 941, 943 or 944 for the first time.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Deposit the correct amount of tax by the due date.
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-cp238-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)