The CP141C goes to a tax-exempt organization. It is a penalty notice, not a refund offset. The IRS asked for missing or incomplete information on the organization's return (such as a Form 990, 990-EZ, or 990-PF). Because the information wasn't provided, the IRS treats the return as late and incomplete and charged a penalty under Internal Revenue Code section 6652(c).

It is one of three related notices. The CP141I is for an incomplete return. The CP141L is for a complete return filed late. The CP141C is for a return that is both late and incomplete. The IRS no longer issues CP141I or CP141C, so a CP141C is an older notice.

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 This Notice Means

The notice includes paragraphs that show what is missing from the return. A common example is Schedule B, Schedule of Contributors, which must be attached or the organization must certify it isn't required.

What to Do

  • Send the missing or incomplete information described in the notice, with the contact voucher.
  • Pay the amount due by the date shown to stop interest from growing.
  • If the organization couldn't provide the information because of circumstances beyond its control, send a signed explanation with supporting documents.

If an Old Notice Is Still Unpaid

An unpaid penalty doesn't go away. It can lead to further balance due notices and, eventually, a notice of intent to levy. Check the organization's account and resolve it.

Penalty Relief

The organization can ask for the penalty to be removed for reasonable cause. Give a specific, documented explanation of what happened and when. Keep copies of everything you send.

If your exempt organization received a CP141C penalty notice, call us at (813) 229-7100.