IRS NOTICE REFERENCE
Understanding your CP14H notice
You owe a shared responsibility payment (SRP) for the tax year shown on your notice. The SRP amount you owe is not subject to a Notice of Federal Tax Lien filing, a levy on your property, or the failure-to-pay penalty. U…
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP14H
- 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
You owe a shared responsibility payment (SRP) for the tax year shown on your notice. The SRP amount you owe is not subject to a Notice of Federal Tax Lien filing, a levy on your property, or the failure-to-pay penalty. Under the Tax Cuts and Jobs Act, the amount of the individual shared responsibility payment is reduced to zero for months beginning after December 31, 2018. However, we are still required to collect unpaid SRP amounts for years where you or your dependents did not have minimum essential health coverage. For more information on how to obtain healthcare coverage, visit HealthCare.gov .
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Pay the amount you owe by the due date shown on your notice to avoid paying additional interest. If you can’t pay the full balance now : Consider a payment plan to pay off the amount you owe over time. If you’re experiencing financial hardship, we may be able to temporarily delay collection . If you disagree with the SRP amount shown on your notice , you can call us at the number shown on your notice or you can mail your response to the address shown on your notice. If you call us, please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. If you write to us, be sure to explain why you disagree with the SRP amount and provide information that supports your stance, such as cancelled checks, an amended return, etc.
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-cp14h-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.
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