IRS letters

CP14. Balance due notice.

The IRS says it sent CP14 because its records show money due on unpaid taxes. The notice explains the amount shown and how to pay it.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Find the balance, tax year, and payment date printed on your copy. Compare the tax year and amount with your records before choosing what to do.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

  1. Check that the tax year and balance match your records.
  2. If the amount is correct, review the IRS payment options linked below.
  3. If the amount is not correct, use the contact or response instructions printed on your notice and keep a copy of what you send.

Timing

The IRS says to pay the amount shown by the due date on the notice. Your paper controls the date for your account.

What this page cannot tell you

A CP14 explanation cannot determine whether the IRS balance is correct or which payment option fits your finances.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

If you want a lawyer’s help

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

Start here