IRS NOTICE REFERENCE
Understanding Your CP295 Notice
We previously charged you a penalty for filing a late or incomplete Form 5500, Annual Return/Report of Employee Benefit Plan, but we didn’t receive a reply from you.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP295
- 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 previously charged you a penalty for filing a late or incomplete Form 5500, Annual Return/Report of Employee Benefit Plan, but we didn’t receive a reply from you.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Pay the amount due electronically or by mail to avoid additional penalty and interest charges. If sending your payment by mail, use the address shown on your notice. Write your employer ID number, plan number, type of plan, plan year ending date, and form number on your payment. If your return was incomplete, you must provide the missing or incomplete information. Fax your information to 877-792-2864. (Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.)
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-cp295-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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