Understanding your CP523D notice

 

What this notice is about

We sent you this notice to inform you of our intent to terminate your installment agreement and seize (levy) your assets. You failed to make your required monthly payments.

What you need to do

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

Visit the payments page to make your payment or find out more about your payment options.

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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 can use the online payment agreement (OPA) tool to make changes to your existing installment agreement, including your monthly payment, payment due date, type of plan, and bank routing and account number on Direct Debit agreements.

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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