The CP141 notices go to tax-exempt organizations. They concern penalties under Internal Revenue Code section 6652(c) for exempt organization returns, such as Form 990, that were filed late, incomplete, or both. They are not refund offset notices. Check the letter after "CP141" to see which one you have.

The CP141 Versions

  • CP141L: the return was filed after the due date, and the IRS charged a late filing penalty.
  • CP141I: the IRS asked for missing or incomplete information, did not receive it, and charged a penalty for an incomplete return.
  • CP141C: the return is treated as both late and incomplete, and a penalty was charged.
  • CP141R: the IRS removed a penalty it had charged. No action is needed.

The IRS no longer issues CP141I or CP141C, so a recent notice is most likely a CP141L or a CP141R.

IRS manuals give different end dates. IRM 21.3.8.10.2.4 says after December 2017, and IRM 21.7.7 says obsolete as of January 2023.

What to Do

  • If you agree: pay the amount due by the date on the notice to avoid more interest.
  • If information is missing: send the missing items the notice describes, along with the contact voucher.
  • If you had reasonable cause: send a signed explanation of the circumstances that kept the organization from filing on time or completely, with supporting documents, to the address on the notice.
  • If you received CP141R: if the penalty was already paid and the organization owes nothing else, expect a refund in about 6 to 8 weeks.

Prevent the Next One

Track the organization's annual filing due date and extension deadline. Review the return for completeness before filing. Make sure the person responsible for filing has current IRS mail. Missed filings can carry consequences beyond penalties, so do not let them pile up.

If your organization received a CP141 penalty notice, call us at (813) 229-7100.