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

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FSLG Newsletter March 25, 2022

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IRS SUSPENDS MAILING

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


If you have a technical or procedural question relating to government entities, please visit IRS.gov/fslg.

For employment tax and account related questions, call the Business and Specialty Tax Line at 800-829-4933.

To request an affirmation letter call Tax Exempt Government Entities Customer Account Services at 877-829-5500.

For guidance on the technical aspects for filing information returns through the Filing Information Return Electronically (FIRE) System call Technical Services Operation at 866-455-7438.

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