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

• Read Publication 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency (PDF)
• 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.
• Access the electronic payment options webpage.

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.