IRS Stops Delinquent Return Notices for Government Entities, Charities and Retirement Plans

The IRS announced that it 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 has not yet processed several million returns filed by individuals and entities. The suspension of these 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 if 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

Various exempt organization notices paused - Journal of Accountancy

News for Federal, State, and Local Governments | Internal Revenue Service (irs.gov)