If you find yourself in a situation where you receive a Notice CP14 from the IRS, indicating an outstanding balance despite having already paid your taxes in full, it’s important to stay calm and follow the appropriate steps. This notice, also known as the Notice of Tax Due and Demand for Payment, serves as a reminder that you owe money for unpaid taxes and requests that the payment be made within 21 days. Failure to fully pay the balance within 60 days may lead to further collection actions by the IRS.
However, it’s crucial not to panic when faced with this notice. It’s common for taxpayers to feel uneasy upon receiving any communication from the IRS, and some may even avoid opening the mail or acknowledging a bill for federal income taxes they have already paid. This situation often arises due to a backlog in processing correspondence at the IRS. Until the payments are properly processed, the taxpayers’ accounts will show balances due, despite the taxes having been paid.
What to Do If You Receive a CP14 Notice Mistakenly
The CP14 notice provides specific information regarding the appropriate contact number and address for submitting your payment or response, especially if you believe the notice to be incorrect. It is essential to carefully follow the instructions provided in the notice to ensure that your communication reaches the right destination.

When you receive a CP14 notice in error, it’s important not to ignore it. Instead, follow these steps to address the situation:
- Open and read the notice: Don’t disregard the notice. Open it, carefully read its contents, and make sure to keep it in a safe place.
- Verify your tax payment: If you have documentation proving that you have already paid the correct amount of taxes, there is no need to make the payment again. Ensure that you have evidence of your payment to support your case.
- Check for payment processing delays: Due to potential backlogs in correspondence, your payment might not have been processed yet. To stay updated on the status, it is advisable to create an online account with the IRS and regularly monitor it to see when your payment is applied.
- Respond within the given timeframe: You have 60 days from the date of the CP14 notice to respond. However, it is recommended that you take action at least ten days prior to the 60-day deadline. Prepare the necessary information and either call the phone number provided on the notice or submit the required details by mail. This ensures compliance with the terms of the notice and helps resolve the issue promptly.
By taking these steps, you can address the mistaken CP14 notice and ensure that your tax records accurately reflect the payment you have made.
Actions to Take If You Made an Error and the CP14 Notice is Accurate.
When you realize that the CP14 notice you received is accurate and you owe a tax debt, it is advisable to address the situation promptly to minimize penalties and interest imposed by the IRS. Consider the following steps:
- Prompt payment is beneficial: It is in your best interest to pay the tax debt as soon as possible. By doing so, you can limit the additional charges the IRS may impose in the form of penalties and interest.
- Explore payment options: If you are unable to pay the full amount by the deadline stated in the notice, there are various payment options available to suit your circumstances. Depending on the type and amount of tax owed, these options can include short-term extensions, installment agreements, or even an offer in compromise. It’s important to note that each option has its own requirements and may involve fees.
- Respond within the specified deadline: It is crucial to reply by the deadline indicated in the notice. Failure to do so may result in the loss of certain appeal rights. Make sure to submit your response within the given timeframe to maintain your options for resolving the tax debt.
By following these steps and taking timely action, you can address the accurate CP14 notice, explore suitable payment options, and maintain your appeal rights as necessary.
Where to Respond: Address for Reply
How to Speak with an IRS Representative.When dealing with any notice or letter from the IRS, you can typically find the necessary contact information included. The telephone number is usually located in the upper right-hand corner of the document. If a specific employee is assigned to your case, their contact information or the department manager’s number will be provided. Otherwise, the notice will display the IRS toll-free number, which is 800-829-1040.
Please be aware that live phone support may have extended wait times, and you might need to make multiple calls. Additionally, responses to written correspondence may experience significant delays. To expedite certain services, the IRS now offers voice bot options, allowing eligible taxpayers to receive faster assistance in setting up or modifying payment plans.
For the most favorable experience, it is advisable to call the IRS on Wednesdays, Thursdays, or Fridays. The IRS advises that wait times are typically longer on Mondays and Tuesdays.
When making a call, it is important to have all relevant paperwork readily available. This may include items such as canceled checks, amended returns, or any other documentation pertinent to your inquiry or issue. By preparing in advance and utilizing the provided contact information, you can engage in direct communication with the IRS to address your concerns or seek further assistance.