IRS Notice CP162 and Form 5472: What to Check

Short answer: CP162 concerns an electronic-filing penalty when a return was required to be filed electronically; it does not by itself establish a Form 5472 failure. CP15 is a penalty-charge notice that may be used in section 6038A cases; check the stated legal basis.

What this guide covers

Learn what a CP162 electronic-filing penalty says, what it does not establish about Form 5472, and how to distinguish it from CP15.

This guide addresses: Understand an IRS CP162 notice connected to a Form 5472 filing.

Continue your review

Use current IRS instructions and your own records for a fact-specific review. Browse all guides or read the Form 5472 complete guide.