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CP14

Balance Due Notice

Complete guide for tax professionals on responding to IRS CP14 notices, including deadlines, required documentation, and response strategies.

Response Deadline

21 days

IRS: 1-800-829-1040View on IRS.gov

What Triggers This IRS Notice

  • 1Tax return filed showed a balance due that wasn't paid
  • 2Payment was less than the amount owed
  • 3Payment was received after the due date
  • 4Estimated tax payments were insufficient
  • 5Return was filed but no payment was submitted

What the IRS Is Claiming

  • A specific amount of tax is owed
  • Interest has been calculated from the original due date
  • The failure-to-pay penalty may apply
  • The total amount due includes tax, penalties, and interest

Key Deadlines and Response Timelines

Payment is due within 21 days from the date of the notice (or 10 business days if the amount is over $100,000). Interest and penalties continue to accrue until paid in full.

What Happens If You Do Not Respond

  • Additional penalties and interest will accrue
  • Federal tax lien may be filed
  • Future refunds may be applied to the balance
  • Further collection notices will be sent (CP501, CP503, CP504)
  • Levy action may eventually occur on wages and bank accounts

Documentation Commonly Required

Copy of the CP14 notice
Original tax return for the year in question
Records of any payments already made
Bank statements showing payment dates
Cancelled checks or payment confirmations

When IRS Information Is Incorrect

  • 1
    Provide proof of payment if payment was made
  • 2
    Show estimated tax payments were applied to wrong year
  • 3
    Demonstrate calculation errors on the IRS's part
  • 4
    Request penalty abatement if reasonable cause exists

How Tax Professionals Typically Respond

  1. 1

    Verify the balance is correct by reviewing the return and payments

  2. 2

    If correct: pay in full, request payment plan, or submit OIC

  3. 3

    If incorrect: respond with documentation showing payments made

  4. 4

    Request penalty abatement if first-time penalty or reasonable cause

  5. 5

    Set up installment agreement online if unable to pay in full

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Related Notices

CP2000

Income Discrepancy Notice

CP501

Reminder Notice

CP503

Second Reminder Notice

CP504

Intent to Levy Notice

LT11

Final Notice of Intent to Levy