IRS Letters and Forms
Notice code 015

Notice code 015 — We refigured your return without applying your nontaxable use of undyed kerosene for use in trains (…

What this IRS notice code means, and what to check before you reply.

What to do next

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015

Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.

What the IRS language says

We refigured your return without applying your nontaxable use of undyed kerosene for use in trains (Line 4b) and/or certain intercity and local buses (Line 4c). Form 4136, Credit for Federal Tax Paid on Fuels, was revised on July 20, 2002, and credits can no longer be claimed on these lines.

What it usually means

015 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.

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