The CP14 notice is the IRS's first attempt to collect unpaid taxes. You'll receive this if you filed your tax return but didn't pay the full amount owed, or if the IRS adjusted your return and you now have a balance.
This notice shows the amount you owe, including any penalties and interest that have been added since your tax return was filed.
If you received a CP14 in the mail from the IRS, it's legitimate. The IRS never initiates contact via email, text, or phone about unpaid taxes. They always send official notices by mail.
You submitted your tax return showing you owed money, but you didn't include payment or paid less than the full amount.
The IRS made changes to your tax return that resulted in additional taxes owed. This could be due to math errors or missing information.
Even if you paid some taxes, interest and penalties may have accumulated since your return was due, creating a new balance.
Interest compounds daily on your unpaid balance. The longer you wait, the more you'll owe.
You'll receive CP501, CP503, and eventually CP504 notices with increasing urgency and additional penalties.
The IRS can levy your bank accounts, garnish wages, or place liens on your property. This is when it gets serious.
If you can afford it, pay the full amount immediately to stop interest and penalties from growing. You can pay online at IRS.gov/payments.
Best if: You have the funds available
Request an installment agreement to pay over time. Short-term plans (120 days or less) have no setup fee. Long-term plans have a small fee but are manageable.
Best if: You need 6-72 months to pay
If you believe the amount is wrong, you can dispute it. You'll need to provide documentation showing why the IRS calculation is incorrect.
Best if: The amount doesn't match your records