IRS NOTICE REFERENCE
Understanding your CP14G notice
We sent the CP14G because you filed with a balance due and didn’t pay by the return due date. The notice explains how much you owe and how to pay your balance. To access a digital copy of your CP14G notice, sign into you…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP14G
- 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
We sent the CP14G because you filed with a balance due and didn’t pay by the return due date. The notice explains how much you owe and how to pay your balance. To access a digital copy of your CP14G notice, sign into your Online Account to view and download your notice.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Respond by the due date on your CP14G notice. Pay the amount you owe by the due date on your notice. Paying your balance in full by the due date will stop additional penalties and interest. If you can’t pay the full amount you owe by the due date , see the Frequently Asked Questions below for information about options to resolve your tax debt . Remember interest will continue to accrue until you pay your balance in full. If you disagree with your CP14G notice, see below for information about contacting the IRS.
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-cp14g-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)