Who Will Receive a CP14, CP501, CP503, and/or CP504 Notice in 2025?
In 2025, taxpayers who owe back taxes will be mailed one or more of these balance due notices from the IRS. A CP14 notifies taxpayers that they have unpaid taxes and must pay the past due amount by the date printed on the notice.
Taxpayers can also set up a payment plan (Offer in Compromise, installment agreement, etc.), or contact the IRS if they disagree with the notice.
Expect to receive a CP14 within a few weeks to a couple of months after the IRS processes your return.
A CP501 is the first balance due reminder notice. CP501s are sent around 30 days after CP14 if taxes are not paid or payment arrangements are made.
If you ignore both notices, you will receive a CP503 notice 30 days after CP501 as a second reminder and request for payment.
A CP504 (irs.gov/cp504) is a notice of intent to levy. It is mailed 30 days after the CP503 and notifies you that the IRS will begin collections actions to garnish your wages, levy your bank accounts, or seize other property if you fail to pay or request a payment plan.
Is a 2025 IRS Balance Due Notice a Tax Bill?
Although balance due notices are not official “tax bills,” they show how much taxes you owe plus penalties/interest charged and the due date.
Keep in mind that the total you owe may increase for each notice when additional late payment penalties and interest are added.
Every balance due notice also covers how you can pay online or by mail and how to apply for a payment plan if necessary.
Ignoring a CP14, CP501, CP503, or CP504 in 2025 can result in a tax lien, wage garnishment, bank account levy, or seizure of other property like your cars or home.
How Can You Pay Your CP14, CP501, CP503, or CP504 2025 Balance?
Back taxes can be paid online using IRS Direct Pay (https://irs.gov/payments/direct-pay-with-bank-account) or the IRS2Go app (https://irs.gov/help/irs2goapp).
Taxpayers can also pay online using credit or debit cards. Money orders or checks can be mailed to the address on the balance due notice.
In addition to lump sum payments, the IRS also offers installment agreements and monthly payment plan options if you cannot pay the full tax balance with a single payment.
Some taxpayers may qualify for an Offer in Compromise (OIC), which allows them to settle all back taxes for an amount less than what they owe.
Some taxpayers may qualify for an Offer in Compromise (OIC), which allows them to settle all back taxes for an amount less than what they owe.
What Will the IRS Do If You Don’t Pay Your Balance Due in 2025?
As noted earlier, the IRS initially sends 2025 reminder notices, starting with CP14 and ending with CP504. If the tax debt remains unpaid, the IRS may enforce liens and levies.
This can happen in as little as 3 months (90 days) after you filed your return. Additionally, interest and penalties accrue until you pay all taxes, increasing the total liability.
The IRS can also assign back tax cases to a private collection agency (PCA), like Coast Professional, Inc. or ConServe.
Note that PCAs hired by the IRS cannot garnish your wages, levy your bank account, or take any property to collect tax debt. PCAs also cannot be involved in a tax debt case that is in active litigation with the IRS, an identity theft case, or a financial hardship case.
In most cases, a PCA will simply call or mail letters to request tax debt payments be made to the IRS.
What Should You Do If You Get a 2025 IRS Notice for a Balance Due, But You Already Paid It or Believe It Is a Mistake?
Before calling the IRS about an erroneous 2025 CP14, CP501, CP503, or CP504 notice, review whether the tax period and amount owed differ from your tax return and payment records.
IRS mistakes can occur due to issues with third-party data or employer-reported income, incorrect processing of returns, and technical errors arising from system errors.
You will want to have copies of W-2s, 1099s, and other income documents as well as IRS payment receipts or copies of checks to prove you paid what you owe.
You can contact the IRS using the phone number on the notice and submit your documents to resolve the discrepancies. If the issue remains unresolved, you can submit a formal dispute in writing or request abatement.
Ignoring any balance due notice, even if you believe it is a mistake, can lead to increasingly aggressive collection actions.
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