- What it means
- A reminder that your business still owes a balance from a prior notice, with updated interest.
- Respond within
- 21 days from the date on the notice
- What to send
- Payment, a payment plan, or a written dispute.
- Write it
- CP14 response letter
- When to get help
- Payroll balances: get help before the next notice.
What the letter says
The business equivalent of a CP501. The CP161 balance is still open and interest has accrued.
What to do
Pay, set up a plan, or dispute in writing with proof of any payment the IRS has not credited.
What to gather
- The CP161 and this notice
- Deposit and payment records for the period
- The return for the period
Write back
The CP14 response letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.