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IRS noticed cp14 is a notice of tax due and demand for payment along with the cp2000 it is probably one of the most common notices that the IRS endowed taxpayers you can see a sample cp-14 notice right here on screen and in this video Im going to tell you some reasons why you may have received a cp14 notice and I will go through a cp14 notice section by section so that you can fully understand the cp-14 notice you received in the mail and then later on in the video Ill tell you exactly what to do if you received a cp14 notice from the IRS so the most common situation in which the IRS will send you notice cp14 is when you filed your tax return for the year indicated on the notice but you did not pay the tax due at least not in full okay you didnt pay the amount due that was indicated on your return including penalties and interest how other there are other situations in which the IRS may send you notice cp14 for example if you filed your 1040 your tax return say after the due date a