What this notice is about You received this notice because our records show you have an unpaid or past due return, and we’ve been unable to reach you. If you were recently affected by a disaster in your area, you may be able to get relief. What you need to do If you owe, pay your balance in full to avoid paying more in penalties and interest. If you can’t pay the full amount you owe, explore alternative options for resolving your balance. If you need to file a past due return, do so by the date shown on your notice to avoid paying additional penalties. Learn more about your options for filing past due returns. Frequently asked questions How much time do I have to respond? To avoid paying additional penalties and interest, pay your balance in full by the date shown on your notice. If you pay part of your balance or pursue other options like a payment plan or collection delay, penalties and interest will continue to accrue until the balance is paid in full. Still have questions about your LT14 notice? Chat with us now - we're available online: Monday-Friday: 8 a.m. – 10 p.m. Eastern time/5 a.m. – 7 p.m. Pacific time Saturday-Sunday: Unavailable Chat Now Reference tools Publication 1, Your Rights as a Taxpayer Publication 594, The IRS Collection Process PDF Publication 1660, Collection Appeal Rights PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Paying your taxes Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.