What should I do about a CP14 notice?
A CP14 is the first bill the IRS sends when you owe unpaid taxes. Pay by the due date to stop interest. If you can't pay it all, set up a payment plan, or call if you disagree.
A CP14 means the IRS says you owe money on unpaid taxes. It shows how much and how to pay.
If you pay the full amount by the due date, the IRS does not charge more interest. After that date, interest builds and a late payment penalty applies.
If you ignore it, more notices follow, like the CP501 and CP503. Each one is a step closer to a lien or levy.
Key facts
- The amount due and the due date on the notice
- The tax year it covers
- Whether you filed that return and the numbers match your copy
- Whether you are in a disaster area (that notice is a CP14C, with more time)
- Your IRS Online Account balance
Options that may help
Paying by the due date stops more interest on that balance.
If you can't pay it all, apply online for a short or long term plan.
If you disagree, call the number in the IRS Help part of the notice with your papers ready.
Results depend on your situation. Not every case qualifies.
Common questions
Will I get a penalty if I can't pay it all?
Yes, a late payment penalty. Call the number on the notice or apply online for a plan by the due date.
What comes after a CP14?
If you don't pay or respond, reminders like the CP501 and CP503 come next. They warn that a lien may be filed.
Source: IRS: Understanding your CP501 notice · IRS: Understanding your CP503 notice
Sources
General information, not tax or legal advice. You can contact the IRS yourself for free at irs.gov.