- What it means
- An adjustment to an earlier period changed the balance on the period named in this notice.
- Respond within
- 21 days from the date on the notice
- What to send
- Payment or a written dispute of the earlier adjustment.
- Write it
- CP14 response letter
- When to get help
- If the earlier adjustment was never explained to you, ask for the record.
What the letter says
Business accounts cascade: a corrected prior quarter can create or erase a balance in a later one. The notice reports the result.
What to do
Trace it back to the original adjustment. If that was correct, pay. If not, dispute the original.
What to gather
- The notice
- The prior period notice or adjustment
- Payment records
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.