IRS NOTICE REFERENCE
Understanding your LT14 notice
You received this notice because our records show you have an unpaid or past due return, and we’ve been unable to reach you. If you were recently affected by a disaster in your area, you may be able to get relief .
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT14
- 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 received this notice because our records show you have an unpaid or past due return, and we’ve been unable to reach you. If you were recently affected by a disaster in your area, you may be able to get relief .
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
If you owe, pay your balance in full to avoid paying more in penalties and interest. If you can’t pay the full amount you owe, explore alternative options for resolving your balance. If you need to file a past due return, do so by the date shown on your notice to avoid paying additional penalties. Learn more about your options for filing past due returns .
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-lt14-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)