Department of the Treasury — Internal Revenue Service
Notice CP14 · Balance Due
Taxpayer: A. SAMPLE · Charleston, SC
Tax year: 2024 · Notice date: on the letter
Amount due: $2,431.18
This is a sample document with sample figures, shown so you can see how a notice is put together. Your notice, your dates, and your facts control.
Pay by the date on the notice
Questions about this notice? You have the right to representation — you never have to speak with the IRS alone.
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What this notice is
The first bill the IRS sends after processing a return that shows a balance — the tax, plus penalties and interest figured to date.
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What the IRS is actually saying
“Our math on your filed return leaves this amount due.” It’s a statement of account, not a levy: nothing has been seized, and no one is at your door.
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The clock on it
Interest and the failure-to-pay penalty keep accruing until the balance is paid. If the amount looks wrong, the time to question it is now — before it ages into sterner letters.
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What we do first
We pull your IRS account transcript and compare it line by line with the return you filed. The first conversation is whether the number is even right.