What a CP14 says
The notice shows the tax you owe, any penalties and interest accrued, and a payment deadline. It's the first notice after return processing when there's an unpaid balance.
Your options
Pay in full (stops the interest clock). Set up an installment agreement (streamlined for balances under $50,000 with minimal financial disclosure). Request a temporary hardship pause (Currently Not Collectible status). Dispute the amount if the return was miscalculated.
Common questions
- What if I can't pay?
- Call the office. An installment agreement keeps the IRS off your back and stops collection escalation. Ignoring the CP14 leads to CP501, CP503, and eventually CP504 (intent to levy).
Related
IRS Notice & Letter Response
Responding to IRS notices (CP2000, CP14, CP504, LT11 and others) within the deadline, with proper documentation.
Tax Relief & Back Taxes
Back tax filings, installment agreements, and offer-in-compromise support for taxpayers behind with the IRS.
Responding to an IRS CP2000 Notice
Received a CP2000? You have 30 days. Here's how to respond, what to include, and when to agree or dispute.
Responding to an IRS CP501 Reminder
The CP501 is a reminder that your balance is still due. Next step is CP503, then CP504 (intent to levy).
Responding to an IRS CP503 Second Reminder
CP503 is the IRS's second reminder of unpaid tax. CP504 is next, that's the intent to levy.