How long do I have to respond to IRS CP183?

Respond within 30 days. Use the deadline printed on your notice and verify how it is calculated. IRS deadlines may run from the notice or mailing date and are not automatically extended because the letter arrived or was opened late.

What should I do if I received IRS CP183?

Complete Form 15105 with the breakdown of each type of excise tax and send it within 30 days of the notice date. If you are unsure, have a tax professional review the letter before you respond to the IRS.

IRS CP183 Notice: Form 720 Missing Tax Breakdown

Your Form 720 excise tax return is missing a breakdown of tax by type. Complete Form 15105 and respond within 30 days of the notice date.

Published by the Law Offices of Darrin T. Mish, P.A.Updated October 13, 2026

Notice: CP183
Urgency: Urgent
Deadline: Respond within 30 days

Your first move

Complete Form 15105 with the breakdown of each type of excise tax and send it within 30 days of the notice date.

What This Notice Means

The IRS received your Form 720, Quarterly Federal Excise Tax Return, but it's missing important information. The IRS can't tell how your total tax breaks down across the different types of excise tax you reported.

What to Do

Complete Form 15105, No Breakdown of Liability By Abstract Number on Form 720. On it:

Show the breakdown by type of tax (for example coal, gas, or oil).
Show the amount applied to each type.

Respond within 30 days from the date of the notice. Leaving the information incomplete can result in penalties and interest being assessed on your account.

Getting It Right

Pull your records for the quarter before you fill out the form. The amounts you assign to each type of tax should add up to the total liability you reported. If they don't, figure out why before you send it. Sending a breakdown that doesn't match creates a second problem.

Keep a copy of everything you send, and use certified mail if you respond on paper. That gives you proof you responded on time.

Avoiding This Next Time

When you complete Form 720, list the amount for each type of tax using the IRS Number (IRS No.) assigned to that tax. The IRS Numbers appear in the right and left columns of the form. A total with no breakdown is what triggers this notice.

Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds), explains the different excise taxes and how to report them.

If You Need Help

You can authorize a representative to deal with the IRS for you using Form 2848. If you can't get the issue resolved through normal channels, the Taxpayer Advocate Service may be able to help.

If you received a CP183 and want help responding before the 30 days run, call us at (813) 229-7100.

This letter has a clock on it. Don’t run it out alone.

Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.

Call (813) 229-7100

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