IRS NOTICE REFERENCE
Understanding your CP134B notice
This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the n…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP134B
- Category
- Balance due and collection
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This balance due notice alerts you there is a discrepancy in the amount of federal tax deposits credited to your account from the amount reported on your tax return, and to make payment by the pay-by-date listed on the notice.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If you agree with the information as shown, pay the amount requested. If you can log in to your IRS business tax account or you’re enrolled in the EFTPS: The Electronic Federal Tax Payment System , please use that method of payment. If you don’t have an IRS business tax account or are not enrolled in the EFTPS, pay online using Direct Pay for business . If you need to pay by check or money order: Make payable to United States Treasury. Write your taxpayer identification number, tax form number and the tax period on your payment. Mail your payment and the payment stub in the enclosed envelope. If you can log in to your IRS business tax account or you’re enrolled in the EFTPS: The Electronic Federal Tax Payment System , please use that method of payment. If you don’t have an IRS business tax account or are not enrolled in the EFTPS, pay online using Direct Pay for business . If you need to pay by check or money order: Make payable to United States Treasury. Write your taxpayer identification number, tax form number and the tax period on your payment. Mail your payment and the payment stub in the enclosed envelope. Make payable to United States Treasury. Write your taxpayer identification number, tax form number and the tax period on your payment. Mail your payment and the payment stub in the enclosed envelope. If you made payments not shown on this notice, call us at the toll-free number listed in the top right corner of your notice.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp134b-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)