Understanding Your CP297A Notice

 

What this notice is about

We levied your 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.

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?

If you had a hearing on unpaid employment tax periods, you aren’t entitled to a pre-levy hearing under IRC Section 6330 for any unpaid employment tax periods that occur within 2 years after those periods. Our records show that you (or your predecessor) previously requested a hearing under IRC Section 6330 that included an employment tax period falling within the two-year period. We've already sent you several notices about the amount you owe.

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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