CP14, balance due

Dear John and Mary Smith, This letter is about your 2017 taxes. **You owe $1,075.21** Our records show that you still owe money on your 2017 tax return (Form 1040). The amount includes unpaid taxes, penalties, and interest. If you paid the full amount in the last 21 days, or you already set up a payment plan, you can ignore this letter. If you already have a payment plan, keep following it. **How we got this amount** - Tax you owed: $3,183.00 - Payments and credits you already made: minus $3,328.00 - Late filing penalty: $318.30 - Late payment penalty: $633.30 - Interest: $145.00 - Penalty for not paying estimated tax: $123.61 - Total you still owe by February 20, 2018: $1,075.21 **If you agree with the amount** Pay $1,075.21 by February 20, 2018. If you wait, you will owe more in penalties and interest. - **Pay online** at www.irs.gov/payments. You can pay for free from your checking or savings account. You get a confirmation right away, and you can schedule a payment ahead of time or cancel it before the due date. You can also pay by debit or credit card for a small fee. - **Pay by mail.** Write a check or money order to "United States Treasury." On it, write your Social Security number, "2017," and "Form 1040." Send it with the payment stub to: Internal Revenue Service, Cincinnati, OH 45999-0149. **If you disagree with the amount** Call 1-800-829-1040 to talk with a representative. Have your account information ready when you call. If we do not hear from you, we will assume you agree with this letter. **If you cannot pay the full amount** - **Payment plan:** Pay as much as you can now, and make arrangements to pay the rest. Visit www.irs.gov/paymentplan or call 1-800-829-1040. - **Offer in Compromise:** You may be able to settle your tax debt for less than you owe. To see if you qualify, use the Offer in Compromise Pre-Qualifier tool at www.irs.gov/offers. **Other information** - To check your current balance or payment history, go to www.irs.gov/balancedue. - If you think we made a mistake, call 1-800-829-1040 to review your account. - If you are in a bankruptcy case, this letter is for your information only. It does not ask you to pay outside the bankruptcy process. You will not get another balance notice while the bankruptcy protection is in effect. If we do not hear from you, please pay $1,075.21 by February 20, 2018, to avoid penalties and interest.

Department of the Treasury Internal Revenue Service P.O. Box 9019 Holtsville, NY 11742-9019 Notice: CP14 Tax year: 2017 Notice date: January 30, 2018 Social security number: nnn-nn-nnnn Phone: 1-800-829-1040 John and Mary Smith 123 N Harris St Harvard, TX 12345 ## You owe money for your 2017 taxes **Amount you owe: $1,075.21** Our records show that you did not pay all of your 2017 taxes. You also owe penalties and interest on your 2017 tax return (Form 1040). **You may not need to do anything.** If you paid the full amount in the last 21 days, ignore this letter. If you already set up a payment plan with us for this year, keep following that plan. ### How we figured out what you owe - Tax you owed: $3,183.00 - Payments and credits you already have: -$3,328.00 - Penalty for filing late: $318.30 - Penalty for paying late: $633.30 - Interest: $145.00 - Penalty for not paying enough estimated tax during the year: $123.61 - **Total you owe by February 20, 2018: $1,075.21** If you are in a bankruptcy case, this letter is only to let you know what is going on. We are not asking you to pay outside of the bankruptcy process for taxes you owed before you filed. You will not get another letter about this debt while the bankruptcy hold is in place. ## What to do now **If you agree with the amount and are not working with an IRS worker:** 1. Pay **$1,075.21** by **February 20, 2018**. If you do, you will not owe more penalties and interest. 2. You can pay online at www.irs.gov/payments. Or you can mail a check or money order with the payment slip that came with this letter. 3. Make your check or money order payable to **United States Treasury**. 4. On your payment, write your social security number (nnn-nn-nnnn), the tax year (2017), and the form number (1040). Mail your payment to: Internal Revenue Service Cincinnati, OH 45999-0149 **If you do not agree with the amount:** Call us at 1-800-829-1040. A worker will go over your account with you. Have your account information ready when you call. If we do not hear from you, we will think you agree with this letter. ## Ways to pay **Pay online** You can pay for free straight from your checking or savings account. You can use a computer or a phone. When you pay online, you can: - Get a confirmation right away - Set up a payment for a later date - Change or cancel a payment before the due date You can also pay with a debit or credit card, but there is a small fee. See all payment choices at www.irs.gov/payments. **Payment plans** If you cannot pay everything you owe, pay as much as you can now. Then set up a plan to pay the rest over time. Go to www.irs.gov/paymentplan to learn more. You can also call us at 1-800-829-1040. **Offer in Compromise** This program may let you settle your debt for less than the full amount. If we accept your offer, you can pay all at once or in smaller payments over time. To see if you qualify, use the Offer in Compromise Pre-Qualifier tool at www.irs.gov/offers. **Check your balance or payment history** To learn how to find your current balance or past payments, go to www.irs.gov/balancedue. If you paid the full amount in the last 21 days or set up a payment plan, ignore this letter. If you think we made a mistake, call 1-800-829-1040 and we will look at your account. ## If we do not hear from you Pay **$1,075.21** by **February 20, 2018** so you do not owe more penalties and interest.

**From:** The IRS (Internal Revenue Service) P.O. Box 9019 Holtsville, NY 11742-9019 **To:** John and Mary Smith 123 N Harris St Harvard, TX 12345 **Date of this letter:** January 30, 2018 **Notice number:** CP14 **Tax year:** 2017 **Social Security number:** nnn-nn-nnnn **Our phone number:** 1-800-829-1040 --- ## You owe money on your 2017 taxes **You owe: $1,075.21** **Please pay by: February 20, 2018** Our records show that you still owe money on your 2017 tax form (Form 1040). Most of this money comes from extra fees. We call these fees "penalties." You also owe "interest," which is a charge that grows over time when a bill is not paid. **You can ignore this letter if:** - You paid the full amount in the last 21 days, or - You already set up a plan to pay. **If you already have a payment plan for 2017,** keep making your payments as planned. --- ## How we got this amount | What it is | Amount | |---|---| | Tax you owed | $3,183.00 | | Money you already paid | –$3,328.00 | | Fee for filing your tax form late | $318.30 | | Fee for paying late | $633.30 | | Interest | $145.00 | | Fee for not paying enough during the year | $123.61 | | **Total you owe** | **$1,075.21** | --- ## If you are going through bankruptcy If you are in a bankruptcy case, this letter is only to let you know what you owe. We are not asking you to pay outside of your bankruptcy case. We will not send you more letters about this bill while your bankruptcy case protects you. --- ## What to do now **If you agree that you owe this money:** 1. Pay $1,075.21 by **February 20, 2018.** If you pay late, you will owe more fees and interest. 2. You can pay online at **www.irs.gov/payments**. 3. Or you can mail a check or money order. Make it out to: **United States Treasury**. 4. On your check or money order, write: - Your Social Security number (nnn-nn-nnnn) - The tax year: **2017** - The form number: **1040** 5. Send your payment with the payment slip from the bottom of this letter to: **Internal Revenue Service Cincinnati, OH 45999-0149** **If you do NOT agree that you owe this money:** Call us at **1-800-829-1040.** Someone will look at your account with you. Have your tax papers ready when you call. **Important:** If you do not contact us, we will think you agree that you owe this money. --- ## Ways to pay **Pay online for free** You can pay for free straight from your bank account. When you pay online or on your phone, you can: - Get a message right away that says we got your payment - Set up a payment for a later day - Change or cancel a payment before the due date You can also pay with a debit card or credit card, but there is a small fee. To see all the ways to pay, go to **www.irs.gov/payments**. **Can't pay it all at once?** Pay as much as you can now. Then you can set up a plan to pay the rest a little at a time. To learn how, go to **www.irs.gov/paymentplan** or call us at **1-800-829-1040**. **Can't pay the full amount at all?** You may be able to pay less than you owe. This is called an "Offer in Compromise." If we say yes, you can pay all at once or in smaller payments over time. To see if you can get this, use the "Pre-Qualifier" tool on our website at **www.irs.gov/offers**. **Want to see what you owe or what you've paid?** Go to **www.irs.gov/balancedue**. --- ## Reminder - If you paid the full amount in the last 21 days or already set up a plan to pay, you can ignore this letter. - If you think we made a mistake, call us at **1-800-829-1040**. --- ## If we don't hear from you Please pay **$1,075.21** by **February 20, 2018.** This will stop more fees and interest from being added. --- **Payment slip** Amount you owe: $1,075.21 Pay by: February 20, 2018 Mail to: Internal Revenue Service, Cincinnati, OH 45999-0149

Department of the Treasury Internal Revenue Service (IRS) P.O. Box 9019 Holtsville, NY 11742-9019 Notice: CP14 Tax year: 2017 Notice date: January 30, 2018 Social security number: nnn-nn-nnnn Phone: 1-800-829-1040 John and Mary Smith 123 N Harris St Harvard, TX 12345 ## You owe money for your 2017 taxes **Amount you owe: $1,075.21** The IRS looked at your records. You have not paid all of your 2017 taxes. You also owe extra fees (called penalties) and interest. **You may not need to do anything.** If you already paid in the last 21 days, ignore this letter. If you set up a payment plan, keep following that plan. ## How we got this number - Tax you owed: $3,183.00 - Money you already paid: $3,328.00 - Fee for filing late: $318.30 - Fee for paying late: $633.30 - Interest (extra money charged for owing): $145.00 - Fee for not paying enough tax during the year: $123.61 - **Total you owe: $1,075.21** - **Pay by: February 20, 2018** If you are in a bankruptcy case, this letter is only to give you information. We are not asking you to pay outside of the bankruptcy process. You will not get another letter about this while the bankruptcy hold is in place. ## What to do now **If you agree that you owe this money:** 1. Pay $1,075.21 by February 20, 2018. If you pay on time, you will not be charged more fees or interest. 2. You can pay in one of two ways: - Online at www.irs.gov/payments - By mail. Send a check or money order with the payment slip from this letter. 3. Make your check or money order out to "United States Treasury." 4. On your payment, write: - Your social security number (nnn-nn-nnnn) - The tax year (2017) - The form number (1040) Mail your payment to: Internal Revenue Service Cincinnati, OH 45999-0149 **If you do not agree that you owe this money:** Call us at 1-800-829-1040. Have your account papers with you. A worker will go over your account with you. If you do not call, we will think you agree with this letter. ## Ways to pay **Pay online** You can pay straight from your checking or savings account. This is free and safe. When you pay online or on your phone, you can: - Get a message right away that your payment went through - Pick a date to pay later - Change or cancel your payment before the due date You can also pay with a debit or credit card. There is a small fee. See all choices at www.irs.gov/payments. **Payment plans** Can't pay it all? Pay as much as you can now. Then set up a plan to pay the rest over time. Learn more at www.irs.gov/paymentplan. You can also call 1-800-829-1040. **Offer in Compromise** This lets you pay less than the full amount you owe. If the IRS says yes, you can pay all at once or in smaller payments over time. To see if you can get this, use the Pre-Qualifier tool on the IRS website. Learn more at www.irs.gov/offers. **Check your balance or past payments** To find out how, go to www.irs.gov/balancedue. ## Think we made a mistake? Call 1-800-829-1040. A worker will check your account. ## If we do not hear from you Pay $1,075.21 by February 20, 2018. This will stop more fees and interest.

**Department of the Treasury – Internal Revenue Service (IRS)** P.O. Box 9019, Holtsville, NY 11742-9019 **Notice:** CP14 **Tax year:** 2017 **Notice date:** January 30, 2018 **Social security number:** nnn-nn-nnnn **Phone:** 1-800-829-1040 John and Mary Smith 123 N Harris St Harvard, TX 12345 ## You owe money for your 2017 taxes **Amount you owe: $1,075.21** Our records show that you have not fully paid your 2017 taxes (Form 1040). You also owe penalties and interest. **You may not need to do anything.** If you already paid in full in the last 21 days, or you set up a payment plan, ignore this letter. If you have a payment plan for 2017, keep following it. ### How we figured the amount | Item | Amount | |---|---| | Tax you owed | $3,183.00 | | Payments and credits you already had | –$3,328.00 | | Penalty for filing late | $318.30 | | Penalty for paying late | $633.30 | | Interest | $145.00 | | Penalty for not paying enough estimated tax during the year | $123.61 | | **Total due by February 20, 2018** | **$1,075.21** | If you are in a bankruptcy case, this letter is just to inform you. We are not asking you to pay taxes that were due before you filed for bankruptcy. You will not get another balance-due notice while the automatic stay (the pause on collection) is in place. ## What to do now **If you agree with the amount and are not working with an IRS representative:** 1. Pay **$1,075.21** by **February 20, 2018**. This stops more penalties and interest from being added. 2. You can pay online at www.irs.gov/payments. Or you can mail a check or money order with the payment stub from this letter. 3. Make your check or money order payable to the **United States Treasury**. 4. On your payment, write your social security number (nnn-nn-nnnn), the tax year (2017), and the form number (1040). **Mail your payment to:** Internal Revenue Service, Cincinnati, OH 45999-0149 **If you do not agree with the amount:** Call us at 1-800-829-1040. A representative will go over your account with you. Have your account information ready when you call. If we don't hear from you, we will assume you agree with this letter. ## Ways to pay **Pay online** You can pay for free straight from your checking or savings account. Online or on your phone, you can: - Get instant proof that your payment went through - Set up payments ahead of time - Change or cancel a payment before the due date You can also pay with a debit or credit card, but there is a small fee. See all payment choices at www.irs.gov/payments. **Payment plans** If you can't pay everything now, pay as much as you can. Then set up a plan for the rest. Learn more at www.irs.gov/paymentplan, or call us at 1-800-829-1040. **Offer in Compromise** This program may let you settle your debt for less than you owe. If we accept your offer, you can pay all at once or in smaller payments over time. To see if you qualify, use the Offer in Compromise Pre-Qualifier tool at www.irs.gov/offers. **Check your balance or payment history** Go to www.irs.gov/balancedue to learn how. ## Other reminders - If you already paid in full in the last 21 days or set up a payment plan, ignore this letter. - If you think we made a mistake, call 1-800-829-1040 and we will review your account. ## If we don't hear from you Please pay **$1,075.21** by **February 20, 2018** to avoid more penalties and interest.

**Department of the Treasury, Internal Revenue Service (IRS)** P.O. Box 9019 Holtsville, NY 11742-9019 Notice: CP14 Tax year: 2017 Notice date: January 30, 2018 Social security number: nnn-nn-nnnn Phone: 1-800-829-1040 John and Mary Smith 123 N Harris St Harvard, TX 12345 ## You owe money for your 2017 taxes **Amount you owe: $1,075.21** **Pay by: February 20, 2018** Our records show that you have not paid all of your taxes, penalties, and interest on your 2017 tax return (Form 1040). **You may not need to do anything.** - If you paid the full amount in the last 21 days, ignore this letter. - If you already set up a payment plan, ignore this letter. - If you already have an installment agreement or payment agreement for 2017, keep following it. ## How we figured the amount - Tax you owed: $3,183.00 - Payments and credits you already have: –$3,328.00 - Penalty for filing late: $318.30 - Penalty for paying late: $633.30 - Interest: $145.00 - Penalty for not paying enough estimated tax: $123.61 - **Total due by February 20, 2018: $1,075.21** ## If you are in bankruptcy If you are in a bankruptcy case, this letter is only to give you information. We are not asking you to pay taxes that were due before you filed your bankruptcy petition. While the automatic stay is in effect, we will not send you another letter about this balance. ## What to do now **If you agree with the amount and you are not working with an IRS worker:** 1. Pay $1,075.21 by February 20, 2018. This will help you avoid more penalties and interest. 2. You can pay online at www.irs.gov/payments. Or you can mail a check or money order with the payment stub that came with this letter. 3. Make your check or money order payable to the **United States Treasury**. 4. On your payment, write: - your social security number (nnn-nn-nnnn) - the tax year (2017) - the form number (1040) 5. Mail your payment to: Internal Revenue Service, Cincinnati, OH 45999-0149. **If you do not agree with the amount:** Call us at **1-800-829-1040**. A worker will go over your account with you. Have your account information with you when you call. If we do not hear from you, we will assume you agree with this letter. ## Ways to pay **Pay online** - You can pay for free straight from your checking or savings account. You can use a computer or a mobile device. - You get a confirmation right away. - You can set up a payment ahead of time. - You can change or cancel a payment before the due date. - You can also pay with a debit or credit card, but there is a small fee. - To see all payment choices, go to www.irs.gov/payments. **Payment plans** - If you cannot pay everything you owe, pay as much as you can now. Then set up a plan to pay the rest. - Learn about installment agreements and online payment agreements at www.irs.gov/paymentplan. - You can also call us at 1-800-829-1040 to talk about your choices. **Offer in Compromise** - An offer in compromise lets you settle your tax debt for less than the full amount you owe. - If we accept your offer, you can pay in one lump sum or in payments over time. - To see if you qualify, use the Offer in Compromise Pre-Qualifier tool on our website. - To learn more, go to www.irs.gov/offers. **Your balance and payment history** To find out how to get your current balance or your payment history, go to www.irs.gov/balancedue. ## If you think we made a mistake Call 1-800-829-1040 and we will review your account. ## If we do not hear from you Pay $1,075.21 by February 20, 2018. This will help you avoid more penalties and interest.

# Notice CP14: You Owe Money for Tax Year 2017 **From:** Internal Revenue Service (IRS) **Notice date:** January 30, 2018 **Form:** 1040 **Tax year:** 2017 **Phone:** 1-800-829-1040 **To:** John and Mary Smith, 123 N Harris St, Harvard, TX 12345 ## The main point You owe **$1,075.21**. Our records show you have unpaid taxes, penalties, and interest on your 2017 Form 1040. **Pay by February 20, 2018.** ## Do you need to pay? You can ignore this notice if either of these is true: - You already paid in full within the last 21 days. - You already made payment arrangements. If you already have an installment or payment agreement for this tax year, keep following that agreement. ## How we figured the amount | Item | Amount | |---|---| | Tax you owed | $3,183.00 | | Payments and credits already applied | -$3,328.00 | | Failure-to-file penalty | $318.30 | | Failure-to-pay penalty | $633.30 | | Interest charges | $145.00 | | Failure-to-pay estimated tax penalty | $123.61 | | **Amount due by February 20, 2018** | **$1,075.21** | ## If you are in bankruptcy If you are a debtor in a bankruptcy case, this notice is only for your information. We are not trying to collect taxes you owed before you filed your bankruptcy petition. We are not asking for payment outside of the bankruptcy process. You will not get another balance due notice while the automatic stay is in effect. ## What to do right away **If you agree with the amount and you are not working with an IRS representative:** 1. Pay **$1,075.21** by **February 20, 2018**. This helps you avoid more penalty and interest charges. 2. Pay online or mail a check or money order with the payment stub. You can pay online now at www.irs.gov/payments. 3. Make your check or money order payable to the **United States Treasury**. 4. Write your Social Security number (nnn-nn-nnnn), the tax year (2017), and the form number (1040) on your payment. 5. Mail your payment to: Internal Revenue Service Cincinnati, OH 45999-0149 **Payment stub:** Amount due by February 20, 2018: $1,075.21. **If you disagree with the amount:** - Call us at **1-800-829-1040**. A representative will review your account with you. - Have your account information ready when you call. **If we don't hear from you,** we will assume you agree with this notice. **If you think we made a mistake,** call 1-800-829-1040 and we will review your account. ## Ways to pay ### Pay online now - We offer free ways to pay straight from your checking or savings account. - When you pay online or with a mobile device, you can: - Get instant confirmation that we got your payment. - Schedule payments ahead of time. - Reschedule or cancel a payment before the due date. - You can also pay by debit or credit card. There is a small fee. - To see all payment options, go to www.irs.gov/payments. ### Payment plans - If you can't pay the full amount, pay as much as you can now. Then make arrangements to pay the rest. - You can set up an installment agreement or an online payment agreement. Learn more at www.irs.gov/paymentplan. - You can also call us at 1-800-829-1040 to talk about your options. ### Offer in compromise - An offer in compromise may let you settle your tax debt for less than the full amount you owe. - If we accept your offer, you can pay with a lump sum cash payment or a periodic payment plan (payments over time). - To see if you qualify, use the Offer in Compromise Pre-Qualifier tool on our website. - For more information, go to www.irs.gov/offers. ### Account balance and payment history To learn how to get your current account balance or payment history, go to www.irs.gov/balancedue. ## Remember If you already paid in full within the last 21 days or made payment arrangements, you can ignore this notice. ## If we don't hear from you Pay $1,075.21 by February 20, 2017, to avoid penalty and interest charges. **Note:** This last line of the original notice says February 20, **2017**. Everywhere else, the notice says February 20, **2018**. The dates do not match. The 2018 date is the one used in the rest of the notice. You may want to call 1-800-829-1040 to confirm the correct due date.