CP 14 Notice
Why did I receive the CP 14 notice?
The notice shows the amount of unpaid tax according to the IRS records. It's a bill for taxes due. The middle section of the notice shows the tax you reported on the return, the credits they applied, and the underpayment.
What do I need to do?
Check the list of payments the IRS applied to your account using your IRS Online Account. Many times, a misapplied payment is the reason for the balance due. If that's the case, or if the amount of your payment is different from the one they show, you'll need to give them information about the payment so they can look for it. Once they find the payment and apply it, they will remove or reduce any penalties and interest caused by the underpayment.
If the payments shown on your records agree with the amounts on the notice, you should pay the total amount due by the date shown. If you don't pay by that date, they'll charge additional penalties and interest. If you can't pay the amount due, you may be able to request an installment agreement that allows you to pay what you owe in smaller, more manageable amounts.
I don't agree with the notice. Should I call or mail my response?
The action you take depends on the reason for the underpayment. In most cases, you can call them at the number printed on the notice to resolve the account.
Some of the more common reasons for disagreeing with the notice include:
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
The notice shows the amount of unpaid tax according to the IRS records. It's a bill for taxes due. The middle section of the notice shows the tax you reported on the return, the credits they applied, and the underpayment.
What do I need to do?
Check the list of payments the IRS applied to your account using your IRS Online Account. Many times, a misapplied payment is the reason for the balance due. If that's the case, or if the amount of your payment is different from the one they show, you'll need to give them information about the payment so they can look for it. Once they find the payment and apply it, they will remove or reduce any penalties and interest caused by the underpayment.
If the payments shown on your records agree with the amounts on the notice, you should pay the total amount due by the date shown. If you don't pay by that date, they'll charge additional penalties and interest. If you can't pay the amount due, you may be able to request an installment agreement that allows you to pay what you owe in smaller, more manageable amounts.
I don't agree with the notice. Should I call or mail my response?
The action you take depends on the reason for the underpayment. In most cases, you can call them at the number printed on the notice to resolve the account.
Some of the more common reasons for disagreeing with the notice include:
- A Missing Payment - Call the IRS at the number printed on the notice and have your canceled check handy. Tell them the amount of the missing payment and they will see if they can find it while you wait. If they can't find the payment, you'll need to make a photocopy of the check to send them as proof of payment made.
- Amount of Payment Doesn't Match Notice - Send them a photocopy of both sides of the canceled check along with a copy of your bank statement showing the amount that was deducted from your account.
- Amended Tax Return Hasn't Processed - If you received the notice because the IRS hasn't processed your amended return showing a tax decrease, call them to see if they processed the amended return after they issued the notice.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
