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Understanding Your CP77 Notice
We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.
What you need to do
- Read your notice carefully ― it explains our actions.
- Pay what you owe.
- Request a payment plan if you can’t pay the full amount you owe.
You may want to...
- Learn how to request a payment plan.
- Learn how to submit an Offer in Compromise.
- Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.
Answers to Common Questions
What should I do if I disagree with the notice?
Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing.
Why should I request a Collection Due Process hearing?
You can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing.
What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe. Call us at the toll-free number on the top right corner of your notice to talk about payment options or learn more about them here.
Page Last Reviewed or Updated: 24-Apr-2017