Tax · United States
IRS Notice CP14 — the first bill from the IRS, in plain words
A CP14 is the first bill the IRS sends when its records show a balance due on federal taxes. It is the normal starting point of the IRS collection sequence — not a seizure threat.
How serious: routineAlso called: CP14, IRS balance due notice, first bill from the IRS
The CP14 is the first bill the IRS sends when its records show money is owed on federal taxes. It usually arrives after a return was filed but not paid in full, or paid less than the IRS calculated. The notice states the tax owed, plus any interest and penalties, and asks for payment by a due date.
This letter sits at the very beginning of the IRS collection notice sequence. It is a bill, nothing more. Seizing wages or bank accounts is not on the table at this stage — that would require several further notices, each with its own warnings and rights.
The notice shows a specific dollar figure, the tax year it concerns, and a 'Pay by' date. A payment stub and envelope come with it.
Who sends it
The Internal Revenue Service (IRS) — the United States federal tax authority, part of the Department of the Treasury.
The letterhead reads 'Department of the Treasury — Internal Revenue Service'. The code 'CP14' is printed in the top right corner. The headline says something like 'Amount due', with a specific dollar figure, a tax year, and a 'Pay by' date. A payment stub and envelope are included.
The deadline
Pay by the due date shown on the notice; the Taxpayer Advocate Service describes the CP14 as requesting payment within 21 days of the notice
Payment is requested by the due date printed on the notice. The Taxpayer Advocate Service describes the CP14 as requesting payment within 21 days of the notice, counted from the date printed on it.
If you do nothing
After the due date, interest accrues on the unpaid amount and a late-payment penalty applies. If nothing is paid or arranged, the IRS may proceed with collection actions — additional notices, penalties and interest, and potentially the filing of a Notice of Federal Tax Lien.
Compute your date
The rule above is what the law sets. Put in the dates on your own letter and it becomes a date.
Don't miss this date
We'll email you 7, 3 and 1 day before, and on the day — at 9:00 your time.
We keep only what the reminder needs — type, dates, sender — encrypted. Delete it any time.
How it escalates
- 01Interest accrues on the unpaid balance after the due date, and a late-payment penalty is charged.
- 02Further collection notices about the unpaid balance follow, such as CP501 (a reminder of the unpaid balance) and CP503 (sent because the IRS has not heard from you about it).
- 03A CP504 'Notice of Intent to Levy' follows: after 30 days the IRS can levy (seize) a state tax refund, and a Notice of Federal Tax Lien may be filed.
- 04A final notice with Collection Due Process rights (LT11 / Letter 1058 / CP90) is issued; 30 days after it, the IRS can levy wages, bank accounts and other property.
How to respond
Response types
- Confirm paymentPayment of the balance due (IRS Online Account / Direct Pay / check with the payment stub)
- Ask for instalmentsPayment plan / installment agreement (Online Payment Agreement, or Form 9465) · IRC §6159Form: Form 9465 (Installment Agreement Request) where the application is not made online; Form 433-F may be required with it
- Ask for more timeShort-term payment plan (up to 180 days to pay in full) · IRC §6159
- File the objectionDispute of the balance (call or write to the IRS Help contact on the notice; Form 843 Claim for Refund and Request for Abatement; Form 1040-X where the return itself was wrong) · IRC §6404 (abatement); IRC §6511 (claim for refund)Form: Form 843 for penalties, interest and certain additions to tax; Form 1040-X to correct the return
- Ask for clarificationRequest for explanation of the balance / account transcript requestForm: Form 4506-T where a transcript is requested by mail
Where and how
- U.S. Mail (First-Class Mail)
- Certified Mail / Registered Mail (USPS), return receipt requested
- Designated Private Delivery Service (DHL Express / FedEx / UPS — qualifying service levels only)
- IRS Individual Online Account (irs.gov/account) / Business Tax Account
- Telephone — the number printed on the notice (general line 800-829-1040)
What makes it count
Mail the response, postmarked on or before the printed due date, to the address on the notice — under IRC §7502 a properly addressed, postage-prepaid item is treated as filed on the postmark date. Payments and applications made through the IRS Online Account, Direct Pay or the Online Payment Agreement tool count on the transaction timestamp, which must fall on or before the due date. Ordinary first-class mail gives no proof of delivery, so certified mail or a designated private delivery service should be used for anything that may later need to be evidenced.
Common questions
Is a CP14 a threat to seize my money or property?
No. The CP14 is the first bill in the IRS collection sequence. Seizure (levy) can only happen much later, after several further notices — including a final notice that carries hearing rights.
What happens right after the due date passes?
Interest accrues on the unpaid amount and a late-payment penalty applies. If nothing is paid or arranged, the IRS continues with further collection notices.
What if the amount on the CP14 looks wrong?
The notice can be disputed by calling the number printed on it, with the filed tax return and payment records at hand.
Does a payment plan exist if the full amount is too much?
Yes. An installment agreement can be applied for through the IRS online payment agreement application. An Offer in Compromise and a temporary delay of collection for financial hardship also exist.
Sources
Facts verified against the sources below on 28 August 2026.