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Understanding Your CP297C Notice

We levied your assets for unpaid taxes. You have the right to a Collection Due Process hearing.


What you need to do

  • Read your notice carefully — it explains our actions.
  • Pay what you owe.
  • Request a payment plan if you can’t pay the full amount you owe.

You may want to

  • Learn how to request a payment plan.
  • Learn how to submit an Offer in Compromise.
  • Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.

Answers to Common Questions

What should I do if I disagree with the notice?

Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing.

Why should I request a Collection Due Process hearing?

You can appeal the levy and other disagreements you have at a Collection Due Process hearing.

Why didn't you tell me about my rights before you levied me?

Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe?

You can request a payment plan if you can't pay the full amount you owe. Call us at the toll-free number on the top right corner of your notice to talk about payment options or learn more about them here.


Tax publications and links you may find useful

  • Download copies of the following materials (if they weren’t included with your notice):
  • Call 1-800-TAX-FORM (1-800-829-3676) to order forms and publications.
Page Last Reviewed or Updated: 01-Apr-2015

Printable samples of this notice (PDF)