IRS Notice CP14: Balance Due
The first bill. The IRS says you owe tax, and interest is now accruing daily. This is the earliest and cheapest moment to resolve it.
- Respond within
- 21 days
- How urgent
- Attend to it
- Appeal rights
- Not with this notice
How long you have
This notice gives you 21 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP14
We verify the number against your transcripts first. If it stands, we set up the resolution before penalties compound. If not, we contest it.
Where the CP14 sits in the sequence
Collection letters arrive in order, and each one is firmer than the last.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Balance due and collection
- CP501First Reminder of Balance Due
- CP503Second Reminder of Balance Due
- CP504Notice of Intent to Levy
- CP504BIntent to Levy · Business
- LT11Final Notice of Intent to Levy (also Letter 1058)
- CP90Final Notice of Intent to Levy
- CP91Intent to Levy Social Security
- CP92Levy on State Refund (also CP242)
- CP523Installment Agreement Default
- CP508CPassport Certification
- CP71CAnnual Balance Reminder
- CP40Private Collection Assignment
- LT38Collection Restart Notice
- Letter 3172Federal Tax Lien Filed
- Letter 725-BRevenue Officer Appointment
Decoded your CP14? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.