- What it means
- Penalty or correction on an excise or specialty return
- Respond within
- The date printed on the notice
- When to get help
- Bond compliance is specialist work. Excise issues for a small business (Form 2290 for trucks, for example) are usually handled by the filer.
The first move
Match the notice to the return type it names. These families use their own forms and deadlines, and the general income tax rules on this site do not apply.
What letters in this family have in common
Excise taxes (Form 720, 2290, 730) and tax-exempt bond filings (Form 8038 series) generate a small set of processing notices: confirmation of a return received (CP152), a correction (CP153, CP156), a penalty (CP178, CP183), or an examination contact (CP269). Form 8038-CP filers get notices about direct-pay bond subsidies.
The response is the same as elsewhere: match the notice to the return and the period, send what is asked, cite the return type.
What to gather
- The notice
- The excise or bond return for the period
- Payment records for the period
How to write back
- Document cover letter: A one-page cover letter for documents you are sending in response to an IRS request: what the notice asked for, what is enclosed, and nothing else.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.