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.
The IRS action of fixing tax liability that sets in motion collection procedures, such as charging interest, imposing penalties, and, if necessary, seizing property.