---
title: What is a CP162A Notice?
description: Discover what a CP162A Notice from the IRS entails, including penalties for late filing, and how to address it in our comprehensive tax notice library.
---

[The Learning Center | DiMercurio Advisors ](https://www.dimercurioadvisors.com/learning-center)

# [What is a CP162A Notice?](https://www.dimercurioadvisors.com/learning-center/tax-notice-library/cp162a)

 Written by [Nate Richards EA](https://www.dimercurioadvisors.com/learning-center/author/nate-richards) | Jan 01, 2018

Receiving a tax notice or letter is never a pleasant experience. It can be confusing and frustrating if you don't understand why you received the notice in the first place.  That's why we wrote [The Ultimate Guide to Tax Notices](https://www.dimercurioadvisors.com/the-ultimate-guide-to-tax-notices) and created a [tax notice library](https://www.dimercurioadvisors.com/learning-center/tax-notice-library) filled with the most common tax notices and letters you might receive.  We believe the process of staying compliant with your taxes should be as effortless as possible.

### General Information

- **What is the notice number?**  CP162A 
- **What government agency sends this notice? ** The Internal Revenue Service (IRS)
- **What is this notice about? ** 
    - The IRS charged you a penalty because: 
          - your partnership or S corporation return was late or,
          - you didn't file your return electronically, as required.
- **What should you do if you receive this notice?** 
    - If you agree with the penalties, mail your full payment to the IRS by the date shown on your letter to avoid additional interest charges.
    - If you think the IRS incorrectly charged a penalty and you meet any of the criteria below, an authorized officer or partner can call the IRS at 800-829-0922 to discuss the account: 
          - The IRS charged a penalty against the partnership for failure to file electronically and it has fewer than 101 partners or it received a waiver of the requirement to file electronically for the year in question. Be prepared to provide a copy of the waiver or evidence of the number of partners in the partnership at any time during the year.
          - The IRS charged a penalty against the partnership or S corporation for filing late when it filed the return on time. Be prepared to fax documentary evidence of filing a timely extension, timely mailing, etc. Note: Protect yourself when sending digital data by understanding the fax service’s privacy and security policies.
    - If the IRS correctly charged the partnership or S corporation a penalty for filing late, but you believe it had reasonable cause for doing so, you can mail a written explanation requesting abatement of the penalty to the IRS office where you filed the return. They'll notify the partnership or S corporation if they accept your explanation.
    - If the partnership is a small partnership of 10 or fewer partners and the IRS assessed a penalty for filing late, it may qualify for a waiver of the penalty under Revenue Procedure (Rev. Proc.) 84-35. 
          - Note: For the purpose of this penalty a Real Estate Mortgage Investment Conduit (REMIC) is treated as a partnership, and a REMIC return (Form 1066) is treated as a partnership return.

### FAQs & Additional Information

- **What information am I required to include in the return? **If it’s listed in the instructions for the return as required information, you must include it.

- **What if I can’t get the missing information, due to no fault of my own? **If you can’t get the missing information, you can submit a written explanation and ask for a waiver of the penalty for reasonable cause.

- **Who can call the IRS about this notice?**  
    - In the case of a small partnership that hasn’t designated a tax-matters partner, any partner can call the IRS. Otherwise, only the tax matters partner or someone who the tax matters partner authorizes using [Form 2848, Power of Attorney and Declaration of Representative](https://www.irs.gov/pub/irs-pdf/f2848.pdf).
    - In the case of a corporation, any corporate officer authorized to bind the corporation with his or her signature or anyone who the corporation’s chief officer authorizes using Form 2848 may call.

### Resources

Looking for more information about this notice?  Here are some helpful resources:

- About the notice - [https://www.irs.gov/individuals/understanding-your-cp162a-notice](https://www.irs.gov/individuals/understanding-your-cp162a-notice)

### How can we help you today?

Are you looking for more information about your tax notice or other challenges?  DiMercurio Advisors has a dedicated team supporting tax notices, audits and more.  We are passionate about ensuring you are well-informed and in control of your tax situation.

 

[View full post](https://www.dimercurioadvisors.com/learning-center/tax-notice-library/cp162a)

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