Balance due & the collection ladder
Your first bill. The IRS finished your return, the math left a balance, and this notice is the formal demand for it (the law calls it notice and demand, 26 U.S.C. 6303).
Handle it
Your first bill. The IRS finished your return, the math left a balance, and this notice is the formal demand for it (the law calls it notice and demand, 26 U.S.C. 6303).
Why you got it: Your return (or a change to it) shows tax still owed, and no payment covering it reached the IRS.
It is not a levy, not a lien, and not the last letter. Nothing gets seized because this letter arrived — it starts a ladder, it doesn't end one.
Your first move: Compare the amount with your own records, then pay by the date printed on the notice, pay what you can plus set up a payment plan, or call the number on the notice if the number is wrong.
Every clock runs from this date — not from the day the letter reached you.
Full payment by the printed date stops the penalty clock on that amount. Free, online, today.
A payment plan — under $10,000 owed the IRS must generally accept a 3-year plan if you qualify; up to $50,000 needs no financial statement.
If the math is wrong, call with documents in hand. Keep proof of everything you send.
Pay online or by mail with the notice's payment voucher; keep the confirmation. If you dispute, call the number at the top of the notice — do not just write 'disagree' on the bill and mail it back.
Real CP14s never demand gift cards, wire transfers, or payment to a person. Check the notice inside your IRS online account — a real one shows there.
Interest keeps compounding daily and the failure-to-pay penalty (0.5% a month, up to 25%) keeps running. The next letters are CP501, then CP503, then CP504 (intent to levy your state refund) — and eventually a final notice with levy rights.
Where this sits on the ladder: CP501 → CP503 → CP504 →
One payment. No subscription. Yours to keep — every notice, every letter, every script.