CP 297A Sample Contents Page 1
NOTICE OF LEVY AND NOTICE OF YOUR RIGHT TO A HEARING
We have issued a notice of levy to collect your unpaid employment taxes under Internal Revenue Code (IRC) Section 6331. We have taken this action because we previously asked you to pay the federal tax shown on the next page, but the tax remains unpaid. This letter is also your notification of your right to request Appeals consideration under IRC Section 6330(a).
We are permitted by law to levy to collect the tax listed on this notice without first giving you an opportunity for Appeals consideration. A taxpayer is not entitled to a pre-levy hearing under IRC Section 6330 for an unpaid employment tax period occurring within 2 years after a previous employment tax period that was included in a request for hearing under IRC Section 6330. Our records show that you (or your predecessor) previously requested a hearing under IRC Section 6330 that included an employment tax period falling within the two-year period.
If you wish to appeal this levy action, complete the enclosed Form 12153, Request for a Collection Due Process or Equivalent Hearing, and send it to us within 30 days from the date of this letter. To preserve your right to contest Appeals' decision in the U.S. Tax Court, you must complete, sign, and return Form 12153 to the address shown above within 30 days from the date of this letter.
If the levy proceeds did not fully pay your taxes and you don't pay the amount you owe, or make alternative arrangements to pay, we may take additional enforced collection action against your property, or rights to property, such as real estate, automobiles, business assets, bank accounts, and other income. For more information, we've also enclosed Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights.
To prevent additional collection action, please send your full payment today. Make your check or money order payable to the United States Treasury. Write your employer identification number on your payment. Send your payment and the payment voucher on the following page to us in the enclosed envelope. The amount you owe is shown on the next page.
The assessed balance may include tax, penalties, and interest you still owe. It also includes any credits and payments we’ve received since we sent our last notice to you. Penalty and interest charges continue to accrue until you pay the total amount in full. We detail these charges, known as Statutory Additions, on the following pages.
If you have recently paid this tax or you can’t pay it, call us immediately at the above telephone number and let us know.
CP 297A (Rev. 07-2008)