Glossary

Notice CP14

Notice CP14 is the first bill the IRS sends when a return shows a balance due that was not paid, stating the tax, penalties, and interest owed and a payment deadline.

How it works

Notice CP14 is the first bill the IRS sends when a filed return shows a balance due that was not paid. It states the tax, penalties, and interest and gives a payment deadline. It is not an audit. Paying in full stops further penalties and interest; if that is not possible, the CP14 is the point to request an installment agreement before the reminder sequence begins.

Why it matters

Ignoring a CP14 leads to CP501, CP503, CP504, and then a final notice of intent to levy.

Related: CP501, CP503, and CP504. Read more: what to do with a CP14.

Guides that cover notice CP14

Related terms

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Where this comes up in our work

IRS audit defense

From the first notice to the last letter, with a power of attorney so the IRS talks to us.

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Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

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