Resolve tax disputes

There are ways you can resolve tax disputes with the IRS. Learn what resources are available and how they can help. And find out what to do if you get a CP14 notice from the IRS.

Who to contact for help with your tax dispute

• Taxpayer Advocate Service (TAS) - This free service helps you resolve tax problems. Get help with delayed or undelivered refunds, assistance if you are unable to pay your taxes, and more. Find a local taxpayer advocate in your area.
• Low-Income Taxpayer Clinics (LITCs) - LITCs represent people in disputes with the IRS. They provide education on taxpayer rights and responsibilities. And they can help taxpayers who speak English as a second language (ESL). Contact a local LITC for free or low-cost services.
• IRS Office of Appeals - This independent organization within the IRS helps resolve your tax disputes without going to tax court. Learn whether an appeal is right for you.
• IRS Centralized Lien Operation - The IRS resolves basic and routine tax lien issues, such as verifying a lien, requesting a lien payoff amount, or releasing a lien. Learn more about federal tax liens. For assistance, call 1-800-913-6050.

What to do if you receive a CP14 notice from the IRS

The IRS sends CP14 notices to let people know they owe money for unpaid tax bills. But if you disagree with the amount the IRS says you owe, you can dispute it by calling the IRS Help number on your notice.

LAST UPDATED: January 11, 2024