IRS NOTICE
CP14 — Balance due (first notice)
The IRS's first notice that a balance is due after a return was processed. It states the amount and a short window to pay or respond.
General information only. Not legal or tax advice.
Typical response window
Typically about 21 days. The window printed on your notice governs — always confirm it against your actual notice.
What the first hour looks like
Confirm the balance and the deadline, gather payment proof, and decide who reviews before anything goes back.
Starter document checklist
- The CP14 notice itself
- The filed return for the tax period
- IRS account transcript for that year
- Proof of any payments claimed (canceled checks, EFTPS confirmations)
- Any prior IRS correspondence on this period
Do the whole first hour in one place
TaxRiskOS captures the notice, computes the deadline, builds the checklist, flags whether it needs partner or counsel review, and produces a clean handoff packet — the first hour, made repeatable. It documents process, not advice.