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Warning - Attention Needed

IRS CP94 Notice

Court-Ordered Restitution Balance Due

A court, not the IRS, ordered this amount. The IRS is collecting it, and interest applies only if the court ordered interest too.

What is CP94? CP94 tells you that a court ordered you to pay criminal restitution, and that you owe the amount shown on the notice.

What This Notice Means

CP94 tells you that a court ordered you to pay criminal restitution, and that you owe the amount shown on the notice.

This is different from most notices on this site. The debt was not assessed by the IRS from a tax return -- it comes from a criminal court order, and the IRS is the agency collecting it. The IRS states interest is charged on the restitution only if the court itself ordered interest.

Why You Received This Notice

  • 1
    A court ordered you to pay criminal restitution.
  • 2
    The IRS is collecting that court-ordered amount.

Important Deadline

The IRS states to pay the amount you owe by the due date on the notice. It does not publish a number of days on the CP94 page itself -- use the date printed on the notice you received.

What You Should Do

  • Read the notice and find the due date printed on it.
  • Pay the amount by that due date. The IRS names no other option on this page.
  • Call the number on your notice with questions about the account.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

What NOT to Do

  • Do NOT assume this went through the same assessment process as a regular tax bill. It is a court order the IRS is collecting.
  • Do NOT assume interest is being charged automatically. The IRS states interest applies only if the court ordered it.

Frequently Asked Questions

Why is interest being charged on my restitution?
The IRS states: "Interest is charged only if it was ordered by the court." If the court order did not include interest, the IRS states none is charged.
Does this notice give me a right to a Collection Due Process hearing?
The CP94 page does not describe a Collection Due Process hearing right for this notice. It names the Taxpayer Advocate Service and the Independent Office of Appeals among general "Need help?" resources, but does not describe a formal appeal procedure specific to CP94.

Need Help With This Notice?

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Related Notices

CP14Balance Due NoticeCP503Second Reminder Notice

Recommended Next Steps

  • Confirm the amount and due date against the notice itself.
  • If you cannot pay in full, call the number on the notice -- the CP94 page does not itself describe a payment-plan process for restitution.

What this page does not say

  • The IRS page does not state a specific number of days to pay -- only "the due date on the notice."
  • The page does not describe whether an installment agreement or other payment option is available for court-ordered restitution collected this way.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-24. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.