Understanding Your CP40 Notice

What this notice is about

We are notifying you that we’ve assigned your tax account to a private collection agency for collection.

What you need to do

  • Read the notice carefully. It contains important information about what happens next.
  • File any unfiled tax returns that you’re required to file.

You may want to

Frequently asked questions

Why was my account transferred to a Private Collection Agency?

IRS is required by law to contract with private collection agencies to assist in the collection of certain unpaid tax accounts.

How can I be sure the private collection agency contacting me is under contract with the IRS?

Your CP 40 notice contains the name and contact information of the private collection agency assigned your account. The names of all the private collection agencies under contract with the IRS can be found on IRS.gov, keyword search “Private Debt Collection.” The private collection agency will also send you a letter confirming assignment of your tax account.

Can I make arrangements to pay my taxes over time with the private collection agency?

Yes, the private collection agency will work with you to set up a payment arrangement if you can’t full pay when contacted.

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.