Letter 3217C Frequently Asked Questions (FAQs)

What is this letter and why am I receiving it?

This letter confirms that we have accepted your oral or written request to pay what you owe the IRS in installments. It provides you with a specific dollar amount to pay each month and when your payment is due. It also provides the address that your payments should be mailed to. Included is the dollar amount for the fee we charge to establish an agreement. The amount varies depending on the type of agreement that is established. The letter also provides instructions on how to apply for the Low Income Fee Reduction (if you qualify).

What do I have to do?

The letter contains your payment due date. Mail your payment in sufficient time (allow 5-7 business days) to reach us by the payment due date. It tells you what items you need to put on your check so it can be correctly identified and applied to your account.

How much time do I have?

The letter will tell you when your first payment is due.

What happens if I don't take any action?

If your payment is not received by the due date, the IRS can begin enforcement action by issuing a levy on your bank accounts or wages or file a Notice of Federal Tax Lien on your property.

Who should I contact?

If you have questions, call the number listed under "How to contact us" in your letter.