IRS Statement on Balance Due Notices (CP-14)

IRS Statement on Balance Due Notices (CP-14)

The Internal Revenue Service on July 27, 2022, issued the following statement on Cp-14 balance due notices:

The IRS is aware that some payments made for 2021 tax returns have not been correctly applied to joint taxpayer accounts, and these taxpayers are receiving erroneous balance due notices (CP-14 notices) or notices showing the incorrect amount.

Who is affected: Generally, these are payments made by the spouse (second taxpayer listed) on a married file joint return submitted through their Online Account. Some other taxpayers may also be affected outside of this group.

No immediate action or phone call needed: Taxpayers who receive a notice but paid the tax they owe in full and on time, electronically or by check, should not respond to the notice at this time,  The IRS is researching the matter and will provide an update as soon as possible.  Taxpayers who paid only part of the reported due on their 2021 joint return, should pay the remaining balance or follow instructions on the notice to enter an installment agreement or request additional collection alternatives.  Taxpayers can ensure that their payment is on their account by checking Online Account under the SSN that made the payment.  Note that any assessed penalties and interest will be automatically adjusted when the payment(s) are applied correctly.

-from National Association of Enrolled Agents