- What it means
- You still have a balance after a CP14. This is the first reminder.
- Respond within
- 21 days from the date on the notice
- What to send
- Pay, arrange a payment plan, or respond in writing if you dispute it.
- Write it
- CP14 response letter
- When to get help
- Ignoring this leads to CP503 and then CP504.
What the letter says
You still have a balance from a CP14 and the IRS has not heard from you. The notice restates the amount with updated interest and asks for payment.
What to do
Same choices as the CP14: pay, set up a plan, or dispute in writing. If you already paid, send the confirmation. The IRS crosses notices with payments in the mail more often than you would think.
Why it matters
Each notice in the series is a step toward CP504 and a levy. The balance is small now compared to what it costs after a levy on a state refund or a bank account.
What to gather
- The CP14 and this notice
- Payment confirmations since the CP14
- Your return for the year
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.