Understanding your CP297 Notice

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

  • 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


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 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).

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.