The irs sent me a proposed changes to my 2014 form 1040a

[exydes]

can I pay them with my current tax return?  How do I do that?

[MinhT]

If you received a letter from the IRS proposing changes to your 2014 tax return and you accept the changes, you'll need to enclose a check for the amount of tax due with your reply to the IRS letter.

You cannot use your refund from your 2016 return to pay for the amount due for 2014.