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.
A tax technique of applying a loss or credit from a current year to a later year. For example, a business net operating loss may be carried forward 20 years instead of being carried back.