IRS Notice CP162 and Form 5472: What to Check

Short answer: CP162 and CP15 are distinct IRS notices. Read the notice code, tax period, stated reason, and response instructions before deciding what action is appropriate.

What this guide covers

Learn what an IRS CP162 notice can mean for Form 5472, what records to review, and how it differs from a CP15 penalty notice.

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.