CP14 Notice: Balance Due (First Notice) — What It Means + Next Steps

CP14 is usually the IRS’s first balance-due notice. It means the IRS believes you owe a specific amount for a specific tax year and they want payment or a formal resolution plan.

Where CP14 sits on the IRS enforcement clock

CP14 is early. If the balance isn’t resolved, the IRS typically escalates to CP503 and then CP504, and later to final levy notices like LT11 / Letter 1058.

Safest next steps

1. Verify the balance. CP14 issues are often “payment not posted,” “wrong year,” “return not processed,” or a notice crossing in the mail.
2. Stop escalation by choosing a path:
   • Installment Agreements (payment plans)
   • Partial Payment Installment Agreements
   • Currently Not Collectible (CNC) hardship status
   • Offer in Compromise (settlement) guide
   • Penalty abatement strategies
   • Innocent spouse relief
3. If you have unfiled returns, fix that fast: Dangers of ignoring past-due returns

Know your clock

Some IRS debt expires (and some actions pause the clock). Learn the basics here: IRS statute of limitations.

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Fast help (Text • Call • Book)

1. Text a photo: Text the top right corner of your CP14 to (469) 252-8832.
2. Call: (469) 262-6525.
3. Book: Schedule an appointment.

Secure Upload: Encyro Secure File Upload

Related: Tax Resolution Services: Path to Freedom

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Allen Lenth, EA, MBA
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“Knowledge is power.” — Francis Bacon
“But without faith it is impossible to please him…” — Hebrews 11:6