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Understanding your CP14 A/B/C/D/E Notice

We sent this notice because you have unpaid taxes and/or we charged you penalties and interest for the return period referenced on the notice.
Note: An extension to file your return does not extend the date that payment is due.

What you need to do

  • Read your notice carefully.
  • Pay the amount you owe by the “amount due by” date on your notice. Penalties and interest will stop accruing as soon as you pay the balance in full.
  • Paying your balance online is a fast and easy way to pay. You can make a secure payment directly from your bank account for free or with a credit/debit card for a small fee.
  • If you cannot pay the full amount due, pay as much as you can now and set up an Installment Agreement.
  • The IRS website is a fast way to get answers to your questions.

 


Partial payment

Can't pay what you owe in full

Pay what you can now; any payments made by the “Amount Due by” date will limit the amount of interest and penalties added to the remaining balance. You can enter into an Installment Agreement to pay the remaining balance.

Applying for an Installment Agreement

If you owe less than $50,000, you may qualify for an Online Installment Agreement. Applying online is the fastest way to get an Installment Agreement approved. If you cannot apply online, call us at the toll free number on the top right corner of your notice, or mail an Installment Agreement.

Experiencing a financial hardship

Under certain circumstances, an Offer in Compromise allows you to settle your tax debt for less than the full amount you owe. It may be a legitimate option, if you can't pay your full tax liability, or doing so creates a financial hardship.

In some circumstances, we may determine that you cannot pay any of your tax debt. In these cases we may report your account currently not collectible and temporarily delay collection until your financial condition improves. Being currently not collectible does not mean the debt goes away; it means the IRS has determined you cannot afford to pay the debt at this time.

Already submitted a payment or Installment Agreement

Payments on your balance may take up to 21 days to post. If you already paid your balance in full within the last 21 days, please disregard this notice.

If you already have an approved Installment Agreement for this tax year, then continue making payments per that agreement. If you have applied for an Installment Agreement, but have not yet been approved, pay as much of your balance as you can now to minimize additional penalties and interest added to your balance.

Penalties and interest

We charge penalties on your account, when you do not pay your tax in full by the return due date (usually April 15) or if you have not made sufficient estimated tax payments (if required). Interest on the total amount you owe is generally calculated from the return due date.

If you do not pay in full by the “Amount due by” date (including if you have a pending or approved Installment Agreement), additional penalties and interest will continue to accrue until you pay your balance in full.

You may qualify for relief from penalties if you made an effort to comply with the requirements of the law, but were unable to meet your tax obligations, due to circumstances beyond your control.

If you 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.

Special circumstances

Debtor in a bankruptcy case.

If you are a debtor in a bankruptcy case, this notice is for your information only and is not intended to seek payment outside of the bankruptcy process of taxes due before you filed your petition. You will not receive another notice of the balance due, while the automatic stay remains in effect.

Victim of fraud or identity theft.

If you are a victim of fraud or identity theft, see Taxpayer Guide to Identity Theft.

Innocent spouse.

In certain cases, a spouse will be relieved of the tax, interest, and penalties on a joint tax return. Learn more about innocent spouses.

Circumstances not addressed here

In most instances, information about your circumstance is available online. Use the search box in the top right of this web page. If you are unable to find the answers online, please call the 1-800 number listed on the top right corner of your notice.


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.

Page Last Reviewed or Updated: 07-Sep-2016