This week’s question comes from Roy, a company controller. We received a CP 213 Notice on a Form 5500. The notice requests missing information, but that missing information was supplied with an amended Form 5500. Do we need to respond to a CP 213 notice on an amended Form 5500? Answer: A CP 213 notice is sent to notify filers of a proposed Internal Revenue Service (IRS) penalty due to a late or incomplete Form 5500 or Form 5500-EZ return. Taxpayers that receive a CP 213 should reply to the notice even if an amended Form 5500 has already been filed.
CP 213 Notices Are Sent by the IRS, not DOL
In many instances, there are two letters sent out by the Department of Labor (EFAST Contractor) asking for the missing information or addressing the late-filed return. If there is no response to either of the letters, the return is processed as is, and the information is provided to the IRS. In some other instances, this CP 213 Notice is the first correspondence between the filer and the IRS.
Taxpayers Should Respond Within Thirty Days of Notice
The CP 213 Notice gives the filer thirty days after the date the notice was issued to respond. If you believe you received a CP 213, Proposed Penalty Notice, in error, respond to the notice within thirty days of receipt. In your response, be certain to submit:
- A copy of the CP 213 Notice,
- Any appropriate supporting documents, and
- Evidence that the return was timely filed or a reasonable cause statement, or
- Evidence that the return was corrected with an amended return.
Mail Response To Ogden Accounts Management Center
Send your responses by certified mail or a traceable private delivery service to the following address:
Ogden Accounts Management Center
EP Accounts Unit, Mail Stop 6270
Ogden, UT 84201
Contact Vision Payroll for Further Information
Contact Vision Payroll if you need assistance responding to a CP 213 notice sent in error.