- What it means
- The IRS corrected a calculation on your return and you owe more.
- Respond within
- 60 days from the date on the notice
- What to send
- Nothing if you agree. A written request for abatement within 60 days if you disagree.
- Write it
- CP14 response letter
- When to get help
- The 60-day window matters. After it closes you lose the right to contest without paying first.
What the letter says
The IRS corrected a math or clerical error on your return and the correction produced a balance due. The notice explains the change.
The 60-day rule
You have 60 days from the notice date to ask the IRS to reverse the change. If you do, the IRS must abate it and follow normal deficiency procedures if it still disagrees, which preserves your right to go to Tax Court before paying. Miss the 60 days and you owe the tax and must pay it before disputing.
Agree
Pay by the date on the notice.
Disagree
Write within 60 days, say which change you dispute and why, and attach support.
What to gather
- The notice with the explanation of the change
- Your return as filed
- The document supporting the figure you reported
Write back
The CP14 response letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.