CP14

A CP14 is the IRS's first bill. It says the IRS's records show unpaid tax on your account for the year printed on the notice. It is the very beginning of the process — nothing is being seized, and nothing happens the day it arrives.

“Our records show you owe money on this year's taxes. Here is the amount, and here is the date we'd like it paid by. If you can't pay it all, we offer payment plans. If you think we're wrong, contact us.”

Paying by that date stops further interest from accruing on the balance. Missing it is not a catastrophe — it means interest continues, a late-payment penalty can apply, and reminder notices follow — but the date is real and worth taking seriously.

• The notice itself, all pages
• Your tax return for the year shown
• Records of any payments you already made for that year — bank statements, canceled checks, confirmation numbers
• Any earlier IRS letters about the same year

• Pulling IRS transcripts to confirm the balance is actually correct — first bills are sometimes wrong or already partly paid
• Weighing the options the IRS itself offers: full payment, a payment plan, an offer in compromise, or a temporary hardship delay
• Checking whether penalties on the account qualify for relief
• Speaking to the IRS on your behalf so you don't have to