- What it means
- A business return was filed or adjusted and the result is a balance due.
- Respond within
- 21 days from the date on the notice
- What to send
- Payment, a plan, or a written dispute of the adjustment.
- Write it
- CP14 response letter
- When to get help
- If the adjustment is an examination result you never saw, ask about reconsideration.
What the letter says
A return or an adjustment produced tax, penalty, or interest owed. The notice explains which.
What to do
Match the adjustment to the return. Pay or dispute by the date on the notice.
What to gather
- The notice
- The return or adjustment it references
- Payment records
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.