- Read the notice and itemize the penalties15 min
This step produces a one-page itemization that every later step copies from: the notice number, each penalty line with its tax year and amount, interest shown separately, and the response deadline. The trap is transcription — a rounded dollar or a swapped tax year on this page will repeat through the whole request.
Work down the notice with it in front of you, one pass per line:
- Copy the notice number from the top-left corner of page 1 — CP14, CP215, CP14H, or similar.
- Copy every line that carries an amount: the penalty line, its tax year, and the amount exactly as printed.
- List interest on its own line — it is a separate charge, not part of the penalty.
- Copy the response deadline from page 1, usually 21 days from the notice date.
- Repeat for each tax year the notice covers; one notice can span several years.
Done when the summary fits on one page and every number matches the notice exactly. Keep it with the notice — this page is the single source every later step reads.
0/3 done