Understanding your CP14 Notice
We sent you this notice because you owe money on unpaid taxes.
What you need to do
- Read your notice carefully — it'll explain how much you owe and how to pay it.
- Pay the amount you owe by the date the notice asks.
- Make a payment plan if you can't pay the full amount you owe.
- Contact us if you disagree.
You may want to...
- Download copies of the following materials (if they were not included with your notice):
- Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.
- Learn more about how to make a payment plan.
- Learn more about how to submit an Offer in Compromise.
- Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative to allow someone (such as an accountant) to contact us on your behalf.
Answers to Common Questions
What happens if I can't pay what I owe?
You can make a payment plan if you can't pay the full amount you owe.
How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans, or learn more about them.
What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.
Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest adds up on the unpaid amount after that date.
Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount because of financial problems. Contact us by your payment's due date. Based on your situation, we may be able to remove the penalty.
Tips for next year
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.
Printable samples of this notice (PDF)
Tax publications you may find useful
- Publication 594, The IRS Collection Process
- Notice 746, Information About Your Notice, Penalty and Interest
- Form 9465, Installment Agreement Request
- Form 656 Booklet, Offer in Compromise
- Find a copy of any necessary tax forms and instructions
How to get help
Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.
You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
Or you may qualify for help from a Low Income Taxpayer Clinic.