The IRS will issue a CP14 Notice whenever there is a balance due of $5 or more on a taxpayer’s account. The notice requests payment be made within 21 days. If a payment has not been made within 60 days, the IRS can move forward with collection activities. With the recent backlog of mail, some of these notices were sent in error. If a client is issued a CP14 Notice that does not adjust their return, there are ways you can help them:
• Wait for the client’s payment to process. If the client made the payment, the delay between processing the payment and the return likely caused the IRS system to issue the notice.
• Reply to the notice. Include proof of the cleared payment and request the penalties and interest be removed.
Either option will require time and patience until the matter is resolved