Department of
the Treasury
Internal Revenue Service
P.O. Box 9019
Holtsville, NY 11742-9019
Notice
CP14
Notice date
January 30, 2018
Social security number
nnn-nn-nnnn
•
Make your check or money order payable to the United States Treasury.
•
Write your social security number (nnn-nn-nnnn), the tax year (2017), and the form
number (1040) on your payment.
Notice
CP14
Tax year
2017
Notice date
January 30, 2018
Social security number
nnn-nn-nnnn
To contact us
Phone 1-800-xxx-xxxx
Your caller ID
nnnn
Page 1 of 6
0000 0000000 0000000000 0000000 0000
JOHN AND MARY SMITH
123 N HARRIS
ST
HARVARD, TX 12345
REVENUE SERVICE
-0149
Amount due
by
February 20
, 2018
$1,075.21
John and Mar
y Smith
123 N Harris
Street
Harvard, TX 12345
Payment
Continued on back…
You have a balance due for 2017
Amount due: $1,075.21
Our records show you have unpaid taxes
and/or penal
ties and interest on your 2017
Form 1040.
If you already paid your ba
lance in full within
the last 21 days or made payment
arrangements, please disregard this notice.
If you already have an installment or
payment agreement in place for this tax
year, then continue with that agreement.
Billing Summary
Tax you owed
$3,183.00
Payments and credits
-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
If you are a debtor in a bankruptcy case, this
notice is
for your information only and is not intended to seek
payment outside of the bankruptcy process of taxes
due before you filed your petition. You will not receive
another notice of the balance due while the automatic
stay remains in effect.
$1,075.21
What you need to do
immediately
If you agree with the amount due and you’re not working with an
IRS representative
•
Pay the amount due of $1,075.21 by February 20, 2018, to avoid
penalty and interest charges.
•
Pay online or mail a check or money order
with the attached payment
stub. You can pay online now at www.irs.gov/payments.
[Back of payment stub]
Notice
CP14
Tax year
2017
Notice date
January 30, 2018
Social security number
nnn-nn-nnnn
Page 2 of 6
What you need to do immediately –
continued
If you agree with the amount due and you’re not working with an IRS
representative
– continued
If you disagree with the amount due
Call us at
1-800-xxx-xxxx to review your account with a representative.
Be sure to have your account information available when you cal
l.
We’ll assume you agree with the information in this notice if we don’t
hear from you.
Payment options
Pay now electronically
We offer
free payment options to securely pay your tax bill directly from
your checking or savings account. When you
pay online or with your
mobile device
, you can:
• Receive instant confirmation of your payment
• Schedule payments in advance
• Reschedule or cancel a payment before the due date
Y
ou can also pay by debit or credit card for a small fee. To see all of our
payment option
s, visit www.irs.gov/payments.
Payment plans
If you can’t pay the full amount you owe, pay as much as you can now
and make arrangements to pay your remaining balance. Visit
www.irs.gov/paymentplan for more information on installment
agreements and online
payment agreements. You can also call us at
1
-800-xxx-xxxx to discuss your options.
Offer in Compromise
An offer in compromise allows you to settle your tax debt for less than
the full amount you owe. If we accept your offer, you can pay with either
a lu
mp sum cash payment plan or periodic payment plan. To see if you
qualify, use the Offer in Compromise Pre
-Qualifier tool on our website.
For more information, visit
www.irs.gov/offers.
Notice
CP14
Tax year
2017
Notice date
January 30, 2018
Social security number
nnn-nn-nnnn
Page 3 of 6
Payment options
—continued
Account balance and payment history
For information on how to obtain your current account balance or
payment history, go to www.irs.go
v/balancedue.
If you already paid your balance in full within the past 21 days or made
payment arrangements, please disregard this notice.
If you think we made a mistake, call
1-800-xxx-xxxx to review your
account.
If we don’t hear from you
Pay $1,075.21 by February 20, 2017, to avoid penalty and interest
charges.
Penalties
We are required by law to charge any applicable penalties
Failure
-to-file
Description
Amount
Total failure-to-file
$318.30
We assess a 5% monthly penalty for filing your retur
n late for each
month or part of a month the return is late, for up to 5 months.
When a
penalty for paying late applies for the same month, the amount of the
penalty for filing late for that month is reduced by the amount of the
penalty for paying late for
that month. The penalty for paying late is ½%
for each month or part of a month.
We base the monthly penalty for
filing late on the tax required to be shown on the return that you didn’t
pay by the original return due date, without regard to extensions. W
e
base the monthly penalty for paying late on the net unpaid tax at the
beginning of each penalty month folowing the payment due date for that
tax. When an income tax return is more than 60 days la
te, the
minimum penalty is $210
or 100% of the tax required to be shown on
the return that you didn’t pay on time, whichever is less.
(Internal Revenue Code Section 6651)
Notice
CP14
Tax year
2017
Notice date
January 30, 2018
Social security number
nnn-nn-nnnn
Page 4 of 6
Penalties
– continued
Failur
e-to-pay
Description
Amount
Total failure-to-pay
$633.30
We assess a 1/2% monthly penalty for not paying the tax you owe by
the due date. We base the monthly penalty for paying late on the net
unpaid tax at the beginning of each penalty month following
the
payment due date for that tax. This penalty applies even if you filed the
return on time.
We charge the penalty for each month or part of a month the payment
is late; however, the penalty can't be more than 25% in total.
• The due date for payment of the tax shown on a return generally is
the return due date, without regard to extensions.
•
The due date for paying increases in tax is within 21 days of the date
of our notice demanding payment (10 business days if the amount in
the notice is $100,000 or more).
If we issue a Notice of Intent to Levy and you don't pay the balance due
within 10 days of the date of the notice, the penalty for paying late
increases to 1% per month.
Failure
-to-pay proper estimated tax
Description
Amount
Total failure-to-pay proper estimated tax
$145.00
When you don’t pay enough taxes due for the year with your quarterly
estimated tax payments, we charge a penalty for not properly
estimating your tax. For information about estimated tax requirements,
download Instructions
for Form 2210 or Tax Withholding and Estimated
Tax (Publication 505) from www.irs.gov or call us for a copy. (Internal
Revenue Code section 6654)
Removal or reduction of penalties
We understand that circumstances—such as economic hardship, a
family membe
r’s death, or loss of financial records due to natural
disaster
—may make it difficult for you to meet your taxpayer
responsibility in a timely manner.
We can generally process your request for penalty removal or
reduction quicker if you contact us at the number listed above with the
following information:
•
Identify which penalty charges you would like us to reconsider (e.g.,
2016 late filing penalty).
•
For each penalty charge, explain why you believe it should be
reconsidered.
If you write us, include a sig
ned statement and supporting
documentation for penalty abatement request
.
We’ll
review your statement and let you know whether we accept your
explanation as reasonable cause to reduce or remove the penalty
charge(s).
Notice
CP14
Tax year
2017
Notice date
January 30, 2018
Social security number
nnn-nn-nnnn
Page 5 of 6
Removal of penalties due to
erroneous written advice from the
IRS
If you were penalized based on written advice from the IRS, we will
remove the penalty if you meet the following c
riteria:
•
You wrote us asking for written advice on a specific issue
• You gave us adequate
and accurate information
• You received written advice from us
• You relied on our written advice and were penalized based on that
advice
To request removal of penalties based on erroneous written advice from
us, submit a completed Claim for Refund and Request for Abatement
(Form 843) to the address shown above. For a copy of the form, go to
www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).
Interest
We are requ
ired by law to charge interest when you do not pay your
liability on time. Generally, we calculate interest from the due date of
your return (regardless of extensions) until you pay the amount you owe
in full, including accrued interest and any penalty cha
rges. Interest on
some penalties accrues from the date we notify you of the penalty until
it is paid in full. Interest on other penalties, such as failure to file a tax
return, starts from the due date or extended due date of the return.
Interest rates are
variable and may change quarterly. (Internal Revenue
Code Section 6601)
Description
Amount
Total interest
$145.00
The table below shows the rates used to calculate the interest on your
unpaid amount due.
For a detailed calculation of your interest, call 1-
800
-xxx-xxxx.
Period
Interest rate
October 1, 2016 – December 31, 2016
3%
Beginning January 1, 2017
3%
Notice
CP14
Tax year
2017
Notice date
January 30, 2018
Social security number
nnn-nn-nnnn
Page 6 of 6
Additional interest charges
If the amount you owe is $100,000 or more, please make sure that we
receive your payment within 10 work days from the date of your notice.
If the amount you owe is less than $100,000, please make sure that we
receive your payment within 21 calendar da
ys from the date of your
notice. If we don’t receive full payment within these time frames, the
law requires us to charge interest until you pay the full amount you owe.
Additional Information
•
Visit www.irs.gov/cp14.
•
For tax forms, instructions, and publications, visit
www.irs.gov/formspubs or call 1-800-TAX-FORM (1-800-829-3676).
•
Paying online is convenient, secure, and ensures timely receipt of
your payment. To pay your taxes online or for more information, go to
www.irs.gov/payments.
•
You can contact us by mail at the address at the top of the first page
of this notice. Be sure to include your social security number and the
tax year and form number you are writing about.
•
Keep this notice for your records.
If you need assistance, please don’t hesitate to contact us.