CP14 — The first bill
- Response window: 21 days
- Sent: regular mail
- Step 1 of 6
What this letter is
The IRS's first statement that it believes you owe. It's a computer-generated bill, and the figure is frequently wrong in your favor — penalties that qualify for abatement, payments not yet credited, or a return that missed deductions.
Your response window
You have 21 days before the reminder cycle begins. Interest accrues from the original due date either way, so the number moves slowly, not suddenly.
Your options at this stage
Verify before you pay. You can dispute the balance, request first-time penalty abatement with a single letter, or set up a payment plan online in minutes. Every option in the entire sequence is available here, at its lowest cost.
Plain-numbers note: Most CP14 balances I review contain at least one removable penalty.
The IRS collection sequence
Not sure what your CP14 means for your situation?
As an Enrolled Agent I can file the power of attorney, deal with the IRS directly, and get you the best resolution the facts support — from first notice through appeals.