IRS NOTICE REFERENCE
Understanding your CP321A notice
On August 10, 2023, the Federal Emergency Management Agency (FEMA) issued a major disaster declaration for Maui and Hawaii counties within the state of Hawaii. The widespread damage caused us to pause mailing certain not…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP321A
- 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
On August 10, 2023, the Federal Emergency Management Agency (FEMA) issued a major disaster declaration for Maui and Hawaii counties within the state of Hawaii. The widespread damage caused us to pause mailing certain notices to taxpayers in these areas between August 17, 2023, and January 30, 2024. During this time, you filed a Form 1040 individual income tax return with an amount owed but we didn’t timely mail you a notice requesting payment from you. We’re automatically removing any failure to pay penalties under I.R.C. § 6651(a)(2) you were charged from the date we ordinarily would have mailed you the notice up to the date indicated on the notice. We’re going to send you a notice explaining the adjustment made to remove the penalty and request payment if you still have a balance due.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If necessary, update your current mailing address so you can receive any notices or refund checks we may send you.
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/help/understanding-your-cp321a-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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