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IRS notice, decoded

CP14: Balance Due — First Notice

What it is

The IRS's first bill. It says the IRS believes you owe tax for a specific year, shows the amount (tax plus any penalties and interest), and gives a pay-by date.

Why you got it

Sent when a filed return shows tax owed that wasn't fully paid, or when an IRS adjustment created a balance.

The deadline structure

The notice prints a pay-by date — generally 21 days from the notice date (10 business days if the balance is $100,000 or more). Interest and failure-to-pay penalties continue to accrue until paid.

The pay-by date printed on YOUR notice controls.

How to respond

  • Pay online at irs.gov/payments (direct pay, card, or your IRS online account)
  • Set up a payment plan at irs.gov/opa if you can't pay in full
  • Call the number printed on the notice if you believe it's wrong
  • Mail using the payment stub and envelope included with the notice

What ignoring it leads to

The balance grows with penalties and interest, and the IRS sends the next letter in the collection series — a CP501 reminder. Continued silence moves you up the ladder toward levy-warning notices.

Next letter if nothing changes: CP501

Where you are on the IRS collection ladder

Balance-due letters escalate in a fixed order. Responding at any rung — paying, setting up a plan, or disputing — stops the climb.

  1. 1
    CP14You are here

    First bill

  2. 2
    CP501

    First reminder

  3. 3
    CP503

    Second reminder

  4. 4
    CP504

    Intent to levy (state refund)

  5. 5
    LT11 / LETTER 1058 / CP90

    FINAL notice — hearing rights

If nothing changes, the next letter would be CP501 (first reminder).

First: make sure this notice is really from the IRS

  • The IRS initiates contact by U.S. mail — it does not call, text, or email you first
  • The IRS will NEVER ask for payment by gift card, wire transfer, cryptocurrency, or payment app — anyone who does is a scammer, full stop
  • Any payment by check is made payable to "United States Treasury" — never to a person, a company, or anyone who called you
  • To check a letter's legitimacy independently, call the IRS at 800-829-1040 (the main line, not a number from any email or text) or look the notice code up at irs.gov

Mistakes people make with a CP14

  • Assuming the amount must be right — compare it line-by-line against your filed return and payments before paying
  • Ignoring it because you can't pay in full — payment plans exist, and responding stops escalation even when the balance can't be paid today

Official sources

Our summary paraphrases these sources. Last verified: BUILD-DATE 2026-06-09 — re-verify before launch; scamCheck added 2026-07-11 (verified 5071c/4883c anti-impersonation language reused). Your printed notice always controls.

NoticeKey is not affiliated with, or endorsed by, the IRS or any state tax agency.

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