What this notice is about
You received this notice because we assigned your overdue tax account to private collection agency.
Keep your notice for your records. It contains the name and contact information for your assigned private collection agency and you will need it to complete the two-party verification described below.
What you can do
Work with your assigned private collection agency to resolve your overdue account.
- The private collection agency will maintain the security and privacy of your tax information. Before assisting you, the agency will:
- ask you to provide your name and address of record, and
- perform two-party verification by asking you for the first five numbers of your Taxpayer Authentication Number at the top of your notice. The private collection agency will then provide the last five numbers.
Pay your balance now.
- Pay online. Visit IRS.gov/payments for more information about ways to pay the IRS directly.
- Pay by mail. Make the check or money order payable to the United States Treasury.
- Include your name, Social Security Number, and the tax year on your payment.
- Send it to the Internal Revenue Service, Kansas City, MO 64999-0010.
Where you can find more information
- Visit IRS.gov/privatedebtcollection for more information about the private debt collection program.
- Download and read Publication 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency PDF
Frequently asked questions
Why was my account transferred to a private collection agency?
The 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 CP40 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 at IRS.gov/privatedebtcollection. 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 represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.