The first move
Match the notice to the return type it names. These families use their own forms and deadlines, and the general income tax rules on this site do not apply.
What these letters have in common
Excise taxes (Form 720, 2290, 730) and tax-exempt bond filings (Form 8038 series) generate a small set of processing notices: confirmation of a return received (CP152), a correction (CP153, CP156), a penalty (CP178, CP183), or an examination contact (CP269). Form 8038-CP filers get notices about direct-pay bond subsidies.
The response is the same as elsewhere: match the notice to the return and the period, send what is asked, cite the return type.
What to gather
- The notice
- The excise or bond return for the period
- Payment records for the period
How to write back
Letters in this family are usually answered by phone, online, or with the specific form the notice names rather than a letter. Where a written response helps, the document cover letter covers it.
Notices in this family
| Notice | What it means |
|---|---|
| CP142 | Filing requirement notice |
| CP143 | Filing requirement notice |
| CP152 | Confirmation that a return was received |
| CP152A | Confirmation that a return was received |
| CP153 | Return corrected or overpayment could not be refunded |
| CP156 | Overpayment applied |
| CP178 | Penalty or correction on an excise or specialty return |
| CP183 | Missing schedule or penalty on a specialty return |
| CP269 | Examination correspondence |
| CP269C | Examination correspondence |
| CP269D | Examination correspondence |
| Form 8038 correspondence | Tax-exempt bond filing notices |
When to get help
Bond compliance is specialist work. Excise issues for a small business (Form 2290 for trucks, for example) are usually handled by the filer.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.
Sources
- IRS, Excise tax
- IRS, Tax exempt bonds