IRS CP14 notice: what it means and what to do

A CP14 is the IRS's first bill for unpaid tax — a payment notice with one date that matters. It is not a levy, not a lien, and not anyone coming to your door.

GlassRead marks the loaded words on the notice itself — tap any for a plain-language card — and opens a calm panel beside it: your dates, your options, the question you'd be afraid to ask.

Example notice — the real CP14 layout with fictional details. Yours will look like this.

Department of Revenue & TaxationOffice of Taxpayer Services
P.O. Box 480, Capital Station
Notice CP14
Notice date: June 8, 2026
Taxpayer ID: ···-··-4187
Tax year: 2025
Amount due
$1,164.00
Pay by
July 8, 2026
For tax year
2025
You have unpaid taxes for 2025
Our records show you owe $1,164.00. This notice explains how the amount was calculated and what to do next.
Billing summary
Tax you owed (Form 1040, line 37)$8,946.00
Payments and credits−$7,872.00
Failure-to-pay penalty$53.70
Interest charges (compounded daily)$36.30
Amount due by July 8, 2026$1,164.00
What you need to do immediately

Pay the amount due of $1,164.00 by July 8, 2026, to avoid additional penalty and interest. Pay online, by phone, or by mail using the enclosed voucher.

If you can't pay the full amount

If you can't pay the full amount by the due date, pay what you can now. You may qualify for an installment agreement or an offer in compromise. Interest and the failure-to-pay penalty continue to accrue on any unpaid balance.

If you don't pay or contact us

If we don't receive payment or hear from you, we may file a Notice of Federal Tax Lien and may eventually levy your wages, bank accounts, or other property.

If you already paid or disagree

If you paid in the last 21 days, you may disregard this notice. If you believe the amount is wrong, call the number above by July 8, 2026, with your records — you have the right to dispute this amount before any enforcement begins.

Notice CP14 · Tax year 2025Page 1 of 2

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This page shows the real CP14 public-form layout with fictional people and figures · tap any marked term for a plain-language explanation · GlassRead never alters the document — the lens sits beside it · for understanding, not tax advice.