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.

• Keep the CP40 notice for your records. You’ll need information from it to complete the two-party verification with the collection agency, explained below.

You may want to

• Read Publication 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency (PDF) and Publication 1, Your Rights as a Taxpayer.
• Access the IRS Private Debt Collection (PDC) webpage.
• Contact the private collection agency at the phone number on the notice.
• Wait until the private collection agency contacts you.
• Visit www.irs.gov/payments for more information about ways to pay.

Additional Information

• The private collection agency will verify your personal information to protect the security and privacy of your tax information. They’ll also perform two-party verification by asking you for the first five numbers of your taxpayer authentication number shown at the top of your notice. The private collection agency will then supply the next five numbers.
• You can find Publications 1 and 4518 referenced above by visiting www.irs.gov/forms or by calling 800-TAX-FORM (800-829-3676).

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 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 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.