IRS NOTICE REFERENCE
Understanding your CP239 notice
We are contacting you to ensure you're meeting your deposit requirements based on a decrease in your current quarter federal tax deposit (FTD) payments or the assessment of penalties for late federal tax payments.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP239
- 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
- §6651; §6662; §6751 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We are contacting you to ensure you're meeting your deposit requirements based on a decrease in your current quarter federal tax deposit (FTD) payments or the assessment of penalties for late federal tax payments.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Review your current quarter withholdings, deposit requirements, and payments to ensure you're meeting your employment tax obligations. If you determine you under deposited, use the Electronic Federal Tax Payment System at EFTPS.gov to bring your deposits up to date. If your payments are correct, you don't need to do anything.
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/businesses/understanding-your-cp239-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)