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CP-90/CP-297 Frequently Asked Questions (FAQs)

What is the notice telling me?

This notice is telling you that we intend to issue a levy against any federal payments due you, such as contractor/vendor payments, OPM retirement benefits, SSA benefits, salary, or employee travel advances or reimbursements because you still have a balance due on your tax account. Property, or rights to property, such as real estate, automobiles, business assets, bank accounts, wages, commissions, and other income are also subject to levy. It is also telling you that we may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?

Pay the amount due as shown on the notice. Mail us your payment in the envelope we sent you. Enclose the copy of the letter we sent you to make sure we correctly credit your account. If you can't pay the whole amount now, call us at the telephone number provided on your notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise.

How much time do I have?

You should contact us or pay your balance due immediately. You have 30 days from the date of this notice to contact us before we issue a levy.

What happens if I don't pay?

If you don't pay or make arrangements to pay, we have several options available that we may use to collect the money. One option is to issue a levy against your federal payments. Another option is to file a Notice of Federal Tax Lien. The lien gives us a legal claim to your property as security or payment for your tax debt.

Who should I contact?

If you have any questions about the notice, call us at the telephone number provided on your notice.

What if I don't agree or have already taken corrective action?

If you do not agree with the information in this notice, call us immediately at the telephone number on your notice. We will do our best to help you. If you do not agree with the proposed action, you have the right to file an Appeals Collection Due Process (CDP) hearing request. Your request for a CDP hearing must be filed within 30 days of this notice for full CDP rights.

If you called us about this matter before, but we did not correct the problem, you may want to contact the Taxpayer Advocate Service.

If you have already paid or arranged for an installment agreement, you should still call us at the telephone number on your notice to make sure your account reflects this.

Page Last Reviewed or Updated: 31-Mar-2014