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IRS suspends issuance of several delinquent return notices for government entities, charities and retirement plans

IRS suspends issuance of several delinquent return notices for government entities, charities and retirement plans

Mar 28, 2022
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The IRS is suspending the issuance of several notices generally mailed to tax-exempt or governmental entities in case of a delinquent return. Due to the historic pandemic, the IRS hasn’t yet processed several million returns filed by individuals and entities. The suspension of the notices will help avoid confusion when a filing is still in process.

The IRS will continue to assess the inventory of pending returns to determine the appropriate time to resume mailing these notices. Some taxpayers and tax professionals may still receive the notices during the next few weeks. Generally, there is no need to call or respond to the notices as long as the return was filed timely.

The suspended notices are:

Number

Name

CP214

Reminder Notice About Your Form 5500-EZ or 5500-SF Filing Requirement

CP217

Form 940 Not Required – Federal, State, and Local Government Agencies

CP259A

First Taxpayer Delinquency Investigation Notice – Form 990/990EZ/990N

CP259B

First Taxpayer Delinquency Investigation Notice – Form 990PF

CP259D

First Taxpayer Delinquency Investigation Notice – Form 990T

CP259F

First Taxpayer Delinquency Investigation Notice – Form 5227

CP259G

First Taxpayer Delinquency Investigation Notice – Form 1120-POL

CP259H

First Taxpayer Delinquency Investigation Notice – Form 990/990EZ

CP403

First Delinquency Notice – Form 5500 or 5500-SF

CP406

Second Delinquency Notice – Form 5500

Related Practice Areas

  • Non Profit Organizations

This material is not comprehensive, is for informational purposes only, and is not legal advice. Your use or receipt of this material does not create an attorney-client relationship between us. If you require legal advice, you should consult an attorney regarding your particular circumstances. The choice of a lawyer is an important decision and should not be based solely upon advertisements. This material may be “Attorney Advertising” under the ethics and professional rules of certain jurisdictions. For advertising purposes, St. Louis, Missouri, is designated BCLP’s principal office and Kathrine Dixon (kathrine.dixon@bclplaw.com) as the responsible attorney.