IRS Notice CP14: What It Means and What To Do
CP14 is the IRS's first notice that you owe tax on a return. It lists the balance, penalties, and interest, and asks you to pay by the date printed on the notice, usually about 21 days out.
Deadline
Pay or respond by the due date on the notice, generally 21 calendar days from the notice date (10 business days if the balance is $100,000 or more).
What a CP14 means
The IRS assessed a balance on your account, either from a return you filed without full payment or from an adjustment. Interest and late payment penalties keep growing until it is paid.
What to do
Compare the notice with your return and payment records before paying.
- If you agree, pay in full by the due date to stop more interest.
- If you cannot pay in full, ask about a payment plan (installment agreement).
- If you already paid or disagree, contact the IRS at the number on the notice with proof.
- Do not ignore it: the next notices escalate toward CP504 and levy notices.
Common questions
- Is a CP14 a scam?
- Real CP14 notices arrive by mail, never by text or social media. You can confirm the balance in your IRS Online Account.
- Can penalties on a CP14 be removed?
- Sometimes. First-time abatement or reasonable cause can remove certain penalties if you qualify.
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General information, not tax advice for your specific situation. Last reviewed 2026-10-16.