What Is an IRS CP14 Notice?

Q: Is a CP14 serious?

Yes. While it does not authorize levies, the CP14 is the first step in IRS collections. Ignoring it will lead to harsher notices and additional penalties.

Q: How long do I have to respond to a CP14?

Typically 21 days, though the exact deadline is printed on the notice. Responding quickly keeps more resolution options open.

IRS Notices Explained
Written by Enrolled Agent
Reviewed by Enrolled Agent

The CP14 notice is the IRS’s first balance due letter. It means the IRS believes you owe unpaid taxes from a filed return. While common, it’s important to address promptly to avoid penalties, interest, and escalation into harsher collection notices.

Quick Answer

An IRS CP14 is the first notice you receive when the IRS believes you owe additional tax from a return you filed. It shows the balance due, adds initial penalties and interest, and requests payment within 21 days (or the deadline listed). It’s the starting point of the IRS collection process.

Important: A CP14 does not mean immediate levy or lien action, but it is the first step toward collections. Ignoring it invites harsher notices like CP501, CP503, CP504, and eventually LT11.

Why You Received a CP14

You filed a return showing tax due but didn’t pay in full.
The IRS adjusted your return and found an underpayment.
Penalties and interest have started accruing on the unpaid balance.

In short: the IRS believes there’s a balance due on your account. The CP14 is the official written demand for payment.

What the CP14 Means

The CP14 provides key details:

The amount the IRS says you owe.
A breakdown of tax, penalties, and interest.
A deadline for payment or response.
How to pay or set up arrangements.

While the CP14 itself is not an enforcement notice, it starts the collection timeline. If not resolved, the IRS continues with reminder and levy-intent notices.

What to Do Next

If you agree with the balance, pay as soon as possible to limit additional penalties and interest. If you can’t pay in full, consider:

Installment Agreement — set up monthly payments.
Currently Not Collectible status — if payment would cause hardship.
Offer in Compromise — if you qualify based on ability to pay.
Penalty relief — request abatement for first-time or reasonable cause.

If you disagree with the balance, contact the IRS with documentation or seek professional help. Responding quickly prevents escalation.

Next Step: Learn the full process of back taxes and resolution in our Complete Guide to Back Taxes in the U.S.

If You Ignore the CP14

Ignoring the CP14 moves your account deeper into collections. You’ll begin receiving CP501, CP503, CP504, and finally LT11 — which allows actual levies and liens. Each step adds cost, stress, and fewer options.

The CP14 is your best chance to resolve a balance with the least pain. Early action is always cheaper and simpler than waiting.

How Polaris Can Help

Polaris Tax & Accounting helps clients nationwide respond to CP14 notices and prevent escalation into aggressive IRS collections. We confirm balances with IRS transcripts, explain your options, and handle communication with the IRS for you.

From payment plans to penalty relief, we design the strategy that fits your situation and protects your business or household from unnecessary financial strain.

Your Next Step: Don’t wait until the IRS escalates. Schedule a consultation with an Enrolled Agent today.

Related Resources

FAQs

Is a CP14 serious?

Yes. While it doesn’t authorize levies yet, it is the first step in IRS collections. Ignoring it will lead to harsher notices.

How long do I have to respond to a CP14?

Typically 21 days, though the exact deadline is printed on your notice. Responding quickly preserves more resolution options.

Can I set up a payment plan after a CP14?

Yes. The CP14 is often the best time to request an installment agreement or other resolution before enforcement escalates.