Understanding Your CP297 Notice

 

What this notice is about

We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.


What you need to do


You may want to


Frequently asked 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 PDF.

Why should I request a Collection Due Process hearing?

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

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

You can apply online for a payment plan (including installment agreements).

You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at www.irs.gov/passports.

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