Understanding Your CP77 Notice

What this Notice is about

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 PDF, to allow someone (such as an accountant) to contact us on your behalf.

Frequently asked 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 PDF.

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 payment plans.

You may also be subject to the Fixing America's Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports.