IRS Notice CP14
First Notice of Balance Due
If you’ve received IRS Notice CP14, it’s the first official letter from the IRS informing you that you owe a balance on your taxes. This notice is sent shortly after a return is processed and a tax due is identified.
While CP14 is not a threat of enforcement (yet), it is the starting point for IRS collection activity. If ignored, it can quickly lead to penalties, interest, and more serious notices like CP501, CP503, or even levies.
▸ Why Did I Receive CP14?
Common reasons include:
You filed a return showing a balance due
The IRS corrected your return, resulting in a balance
You failed to pay estimated taxes
You have unpaid penalties or interest from prior years
The notice shows the amount owed and how to pay, but it may not include everything. Penalties and interest continue to accrue daily until resolved.
▸ What’s Included in CP14?
Your CP14 will include:
The amount of tax due
A due date for payment (usually 21 days from the date on the notice)
How to pay or set up a payment plan
A warning that interest and penalties will apply if ignored
▸ What Should You Do?
Read the notice carefully. Confirm the balance due is correct.
Agree with the amount? Make payment by the due date to avoid penalties.
Can’t pay in full? You may be able to set up a payment plan or other resolution.
Disagree with the notice? You may need to contact the IRS or file an amended return.
▸ When to Call a Tax Attorney
If the balance is accurate and you can pay it, legal help is not necessary. But if:
You don’t believe you owe what the IRS claims
You can’t afford to pay and need options
You’ve received multiple notices or threats of liens/levies
You’re at risk of enforcement actions
Then it may be time to speak with a tax attorney.
We assist individuals and businesses with resolving IRS debts, disputing incorrect balances, negotiating payment plans, and protecting assets from enforced collections.
▸ Schedule a Confidential Consultation
Don’t wait for penalties and interest to stack up. Call (903) 595-1000 or fill out this quick form to schedule a consultation.
