- What it means
- The IRS reversed a payment previously credited to your account and you now owe the balance.
- Respond within
- 21 days from the date on the notice
- What to send
- Payment, or proof the payment was valid and should be restored.
- Write it
- CP14 response letter
- When to get help
- If the reversed payment was large and you have proof it cleared, send it immediately.
What the letter says
A payment that was on your account was moved or removed, usually because it was applied to the wrong taxpayer or period, or a check was returned.
What to do
Find the payment in your bank records. If it cleared and was meant for this year, send the proof and ask for it to be restored. If it bounced, pay again; a dishonored payment penalty may also apply.
What to gather
- The notice
- Bank records for the payment in question
- Payment confirmation numbers
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.