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IRS ST14 Notice: Why the IRS Says You Owe and How to Fix It

Silas Bamigbola avatar image
Last updated 10/31/2024 by
Silas Bamigbola
Fact checked by
Ante Mazalin
Summary:
The IRS ST14 Notice alerts taxpayers of overdue tax liabilities that need immediate attention. It serves as a formal notification that the IRS has identified unpaid taxes on your account. The notice outlines the outstanding balance and provides instructions on how to resolve it. Ignoring the ST14 could result in additional penalties, interest, wage garnishments, or even liens on your property. Prompt action is crucial to avoid further legal or financial consequences and to explore payment options if you are unable to pay in full.
Discovering that you owe back taxes can be a daunting experience, and an IRS ST14 Notice serves as a formal alert that your tax account has an outstanding balance. This notice typically appears when past due taxes have gone unpaid or the IRS has made several unsuccessful attempts to reach you about the issue. The ST14 requires immediate attention, as ignoring it can lead to more severe consequences such as penalties, wage garnishments, or tax liens. Taking prompt steps to address the notice can help you resolve the debt and avoid further financial complications.

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What is the IRS ST14 Notice?

The IRS ST14 Notice is an official communication from the Internal Revenue Service notifying a taxpayer that they owe back taxes. It is sent when the IRS has identified an unpaid balance on your tax account, and previous attempts to resolve the issue, such as sending reminders, have been unsuccessful. The notice typically includes the amount owed, due dates, and instructions on how to settle the debt.
The ST14 Notice is a final warning before the IRS takes more aggressive collection actions. If you receive this notice, it’s essential to respond promptly to avoid further penalties or legal actions. It also gives you the opportunity to discuss payment options, such as installment plans, to manage the debt.

Pro Tip

Set up an online account with the IRS to monitor your tax account regularly. This will allow you to catch any issues early and prevent surprises like the IRS ST14 Notice from escalating.

Why did you receive an IRS ST14 notice?

There are several reasons why you might receive an IRS ST14 Notice, including:
  • Unpaid taxes: The primary reason for the ST14 Notice is unpaid tax debt. If you missed a payment or failed to pay taxes in full, the IRS will issue this notice to alert you.
  • Missed deadlines: If you failed to meet a payment deadline or missed a prior notice of unpaid taxes, the IRS sends the ST14 as a follow-up.
  • Unresolved communication: The IRS may have attempted to contact you previously about your unpaid taxes. The ST14 indicates that those attempts were either ignored or unsuccessful.
It is also possible that you might receive the notice if the IRS has incomplete information or if there has been an error in your account. Either way, it’s important to review your tax records to ensure everything is accurate.

How to respond to the IRS ST14 notice

Upon receiving an IRS ST14 Notice, immediate action is crucial. Here are the steps you should take:

Review the notice

Carefully read through the entire notice to understand the details of what the IRS claims you owe, including the specific amount of unpaid taxes and the due date for payment. Ensure that you understand the reason for the notice and any actions the IRS expects from you.

Verify the information

Compare the amount owed listed on the notice with your own tax records. Look for any discrepancies that could indicate an error. If you believe the IRS made a mistake, gather all supporting documentation, such as prior tax returns or payment receipts, to substantiate your claim.

Contact the IRS

If you are unable to pay the full amount or if there are inaccuracies in the notice, contact the IRS as soon as possible. The contact information will be provided on the ST14 Notice. Reaching out early can help you negotiate a solution and avoid additional penalties.

Set up a payment plan

If you cannot afford to pay the total balance owed right away, consider requesting an installment agreement. This option allows you to pay off the debt over time with manageable monthly payments. The IRS offers different types of installment plans based on the amount owed and your financial situation.
By taking these steps, you can avoid further penalties, interest, or more aggressive collection actions such as liens or wage garnishments.

Pro Tip

If you can’t afford to pay your tax debt immediately, request an installment agreement as soon as you receive the ST14 Notice. The sooner you negotiate a payment plan, the less likely you are to incur additional penalties.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.

Consequences of ignoring the IRS ST14 notice

Ignoring the IRS ST14 Notice can lead to several serious consequences. First, unpaid tax balances will continue to accrue interest and late penalties, which will increase the total amount you owe over time. Additionally, the IRS has the authority to garnish your wages, meaning a portion of your paycheck can be withheld until the debt is fully settled. Beyond that, the IRS may place a lien on your property, which could complicate your ability to sell or refinance your home. In more severe cases, the IRS may escalate its collection efforts by taking legal action, which could result in a court order or even the seizure of assets.
To avoid these outcomes, it’s essential to respond promptly to the IRS ST14 Notice and, if necessary, arrange a payment plan to manage your debt responsibly.

What should you do if you can’t pay the amount on the IRS ST14 Notice?

If you are unable to pay the amount owed in full, there are several options available to help manage your tax debt:

Installment agreement

The IRS offers installment agreements that allow you to pay your tax debt over time. You can apply for an installment plan by completing IRS Form 9465 or by applying online through the IRS website. Once approved, you will make monthly payments until the debt is paid off.

Offer in compromise

If you are experiencing significant financial hardship, you may qualify for an Offer in Compromise (OIC), which allows you to settle your tax debt for less than the full amount owed. To qualify, you must prove that paying the full amount would create a financial burden.

Temporarily delay collection

If you are facing a temporary financial hardship, the IRS may agree to delay collection efforts until you are in a better position to pay. This option is usually reserved for taxpayers who cannot make any payments without experiencing further hardship.

Pro Tip

Document every interaction with the IRS, including phone calls and mailed correspondence, when resolving your ST14 Notice. Keeping a detailed record can be invaluable if there are further disputes or complications.

How to prevent future IRS ST14 notices

Preventing future IRS ST14 Notices requires careful attention to your tax obligations. Several strategies can help you stay on top of your tax payments and avoid receiving this notice again.

File your taxes on time

Filing your taxes by the deadline each year is crucial to avoid late penalties. Missing the deadline can result in fines and increase the likelihood of receiving an ST14 Notice.

Pay taxes in full

Whenever possible, pay the full amount of taxes owed by the due date. Failure to pay in full can result in an outstanding balance, which might lead to receiving future ST14 Notices.

Set up an IRS account

Creating an online IRS account can be beneficial for tracking your tax history, payment status, and identifying any potential issues before they escalate. This proactive approach helps you manage your tax obligations effectively.

Seek professional help

If your taxes are complex, or you’ve had difficulties with unpaid taxes in the past, consider consulting a certified tax professional. They can help ensure compliance and manage your tax filings accurately, reducing the chance of receiving an ST14 Notice in the future.
Looking for the best way to reduce your tax burden? We’ve compiled a list of the Best Tax Relief Companies to help you navigate tax challenges and save money. Click here to discover trusted experts who can assist you with tax resolution, IRS negotiations, and more!

Frequently asked questions

What does the IRS ST14 notice mean?

The IRS ST14 Notice informs you that the IRS has identified unpaid tax liabilities on your account. It serves as a formal notice requiring you to address these unpaid taxes immediately to avoid further penalties, interest, or collection actions such as wage garnishment or liens on your property.

How do you respond to an IRS ST14 notice?

Responding promptly is essential. Start by reviewing the notice to understand the details of the unpaid taxes. If you believe the notice is accurate, contact the IRS to arrange a payment or set up a payment plan. If you believe the notice is in error, gather supporting documents and contact the IRS to dispute the claim.

What happens if you ignore the IRS ST14 notice?

Ignoring the IRS ST14 Notice can lead to serious consequences. The IRS may begin more aggressive collection actions such as placing liens on your property, garnishing your wages, or taking other legal actions. Additionally, penalties and interest will continue to accrue on the unpaid balance, increasing your total debt.

Can you negotiate a payment plan with the IRS if you can’t pay the full amount?

Yes, if you’re unable to pay the full amount owed, the IRS offers installment agreements that allow you to pay off your tax debt over time. You can apply for an installment plan by contacting the IRS or using their online payment system.

Is there a way for you to reduce the amount owed on the IRS ST14 notice?

In some cases, you may be eligible for an Offer in Compromise, which allows you to settle your tax debt for less than the full amount owed if paying in full would cause financial hardship. You must apply and meet specific criteria for the IRS to consider this option.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • The IRS ST14 Notice alerts taxpayers to unpaid tax liabilities that require immediate attention.
  • Responding quickly can help you avoid penalties, wage garnishments, or liens on your property.
  • If you cannot pay the full amount owed, consider setting up an installment agreement or applying for an Offer in Compromise.
  • Ignoring the notice can result in additional penalties and legal action by the IRS.

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