Quote Originally Posted by David1980 View Post
The IRS enforcement is from the original law passed in 2010. The IRS can't collect on the penalty the same way it can others. The taxpayer still owes the penalty and it can still be offset from refunds and such.

With the CP14 notice, that manifests as a separate letter for the penalty. CP14H for the penalty.
Thats what I suspected--an EO of that magnitude would be page 1!

Thank you, appreciate it!