At a Glance: Your CP14 Notice Explained
What it means
The IRS sends a CP14 Notice to inform you of your tax balance due. This is typically the first notice you will receive when your case enters the collection phase.
How serious is it
If you do not respond, the IRS will continue escalating your case with more demanding notice letters and eventually take aggressive collection actions.
What to do next
Look for any issues with your CP14 notice:
Do you agree with the amount the IRS claims you owe?
If you disagree, you have the right to dispute the IRS.
Do you have the means to pay the full amount?
If paying in full would create a financial hardship, you may qualify to settle the debt for less than the full amount.
Is this your first time receiving a tax penalty?
You may qualify to eliminate those penalties through the first-time penalty abatement program.
If you agree with the balance due and have the means to pay it, paying as soon as possible will help you avoid additional interest and penalty charges.
Qualify today for a Fresh Start.
Learn how easy it is to resolve your tax problems.
What Is a CP14 Notice From the IRS?
A CP14 is an urgent notice sent to taxpayers when the IRS determines that they owe taxes for a particular tax year. This is typically the first letter issued to notify you of the balance due. It provides important details about the amount of tax due, penalties, and interest accrued up to the date of the notice. You will have a deadline of 21 days to pay before more penalties and interest accrue.
This IRS CP14 notice includes:
- Tax Year
- Amount Due
- Payment Deadline
- Payment Options
- Breakdown of Penalties and InterestÂ
- IRS Contact Information
CP14 Notice Example

Why Did I Get an IRS Notice CP14?
There are several reasons why the IRS would send you a CP14 Notice. This includes:
- Underpayment of taxes.
- Penalties for late filing.
- Missing payments for quarterly estimated taxes.
- In some cases, the notice may be sent by mistake.
Resolving Your CP14 Notice
This notice must be read carefully as it will explain how much you owe as well as how to pay it. You must pay the amount due on this notice by the date listed or you will receive a late payment penalty. If you cannot pay the full amount, you may be able to arrange a payment plan or submit an Offer in Compromise.
Can I Pay My CP14 Notice Online?
Yes, you can pay your IRS CP14 Notice online or by mail.
What if I Received a CP14 Notice, but Already Paid?
Some taxpayers may mistakenly receive a CP14 Notice from the IRS. One reason is that your payment was not fully processed and was stuck in the backlog, so a notice was automatically generated and sent out.
If you have already paid your balance due, no immediate action is required. However, it is important to retain this notice for your records, along with your proof of payment. This way, you will be prepared if you need to respond to the IRS about this matter.Â
You can also track your payment by checking your bank statement or creating an IRS online account.
Can I Dispute CP14 Notice?
If you disagree with the balance due listed on your CP14, you have the right to dispute the IRS’ decision. Appealing the IRS’ decision with a trusted tax professional on your side can help ensure you don’t pay any more than you should.
At TaxRise, our team of tax professionals includes tax attorneys and enrolled agents with unlimited rights to represent taxpayers in any IRS matter. We have helped save millions of dollars for thousands of hardworking Americans and can review your case to help you move forward with confidence.
Qualify today for a Fresh Start.
Learn how easy it is to resolve your tax problems.
Beware of IRS Tax Scams
Warning: The IRS initiates contact only through official postal mail. Anyone who claims to be the IRS demanding immediate payment or personal information through calls, emails, or social media may be a scammer.
- Never provide sensitive information via email, text, or social media.
- Real IRS agents never make aggressive threats like arrest or deportation.
- The IRS will never demand gift cards, wire transfers, or cryptocurrency.
- Look out for fake IRS badge numbers and caller ID spoofing.