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 individual who operates a business or profession as a proprietor or independent contractor and reports self-employment income on Schedule C.