Understanding your CP523C notice

 

What this notice is about

We sent you this notice to inform you of the intent to terminate your installment agreement and seize (levy) your assets.

What you need to do now

Make your payment by the due date shown on your notice to prevent your installment agreement from being terminated.

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Frequently asked questions

If we don’t hear from you before the deadline provided on your notice, we’ll terminate your installment agreement and send you a bill for the full amount you owe. If we terminate your agreement and you don’t submit a timely appeal, we’ll begin taking collection action, which can include filing a federal tax lien or seizing (levying) your wages and/or bank accounts.

You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the U.S. Department of State from issuing or renewing a passport if you have seriously delinquent tax debt.

You may be able to change your installment agreement and reduce your monthly payment amount. You can use the online payment agreement (OPA) tool to adjust your monthly installment payment, payment due date, type of plan, and bank routing and account number on Direct Debit agreements.

If your financial situation has changed and you’re experiencing financial hardship, you may be able to request a temporary collection delay.

If you don't agree with our reason for terminating your installment agreement, contact us at the toll-free number provided on your notice. If after talking with us you still don’t agree, you have the right to file an appeal and can request a hearing with the IRS Independent Office of Appeals.

Learn more about requesting an appeal under the Collection Appeals Program (CAP) before collection action takes place by following the instructions on your notice.

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