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Received a CP14 Notice? What’s It Mean?

Posted by Brandon Keim | Jan 13, 2023 | 0 Comments

If you've received a “CP14 Notice” from the Internal Revenue Service (IRS), you may wonder what it means and—more importantly—what you should do about it. CP14 notices are the first notice the IRS sends to taxpayers about unpaid taxes. And they're the most common notice the IRS sends, so you're not alone.

We'll briefly go over the specifics of the CP14, but let's start with two essential points that come straight from the IRS itself:

Don't panic.

But don't ignore it, either.

The Contents of a CP 14

A CP14 notice is the IRS's version of a bill. It notifies you that you owe money for unpaid taxes and how much you owe.

The notice will give you a due date—within 21 days—to pay the amount and information on how to pay it. 

The Significance of the CP14

If you pay the amount in full before the deadline, you are not subject to any interest penalties. After the deadline, interest starts to accrue.

If you don't pay after 60 days, the IRS can start collection activities, such as putting a lien on property you own. 

The Reason Not to Panic

The reason you shouldn't panic is that, at this point, you have options before the IRS takes any actions against you. For example, you may prove that the IRS is wrong and you don't owe any money.

Or perhaps you do owe more, but you can work out a payment plan. The IRS may even negotiate with you for a reduced amount.  

But that all depends on the second part of the IRS's warning—don't ignore it. You only have a limited time to challenge the IRS's claim or work out another solution. And if you ignore the statement, you can miss your window of opportunity to do so.

That's why, if you have received a CP14—or any notice from the IRS—don't wait. If you need help, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.

About the Author

Brandon Keim

A Certified Tax Law Specialist, CPA, partner at Frazer Ryan Goldberg & Arnold LLP, and former Senior IRS Trial Attorney, Brandon Keim holds an LL.M. in Taxation from Georgetown University Law Center.


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