The IRS is including barcodes to CP14 and CP14 IA notices sent to taxpayers who have unpaid taxes (IR-2020-233). These notices are the first contact made with taxpayers who have a balance due. Scanning the QR code on the notices provides taxpayers with access to information they can use to resolve their account balances. These include securely accessing their tax accounts, setting up a payment plan, or contacting the Taxpayer Advocate Service.
An amount of gain on the sale of certain depreciable property that is treated as ordinary income in the case of personal property. Recapture is computed on Form 4797.