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.
Advance payment of current tax liability based either on wage withholdings or installment payments of your estimated tax liability. To avoid penalties, you generally must pay to the IRS either 90% of your final tax liability, or either 100% or 110% of the prior year’s tax liability, depending on your adjusted gross income.