Usually, the first letter our clients receive is a CP14: Notice of Unpaid Taxes. Simply put, the IRS hasn’t received your tax payment for a specific year (or years). There are many reasons why people don’t pay their taxes. Sometimes they forget, they put it off, they didn’t realize they owed, or they simply don’t have the funds. The CP14: Notice of Unpaid Taxes will explain, in detail, what you owe and how old your balance is. Although, it’s always best to act early, you should seek tax advice if you receive this letter and aren’t sure how to proceed.