Understanding Your CP297 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.

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 HearingPDF.

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 apply online for a payment plan (including installment agreements).

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 www.irs.gov/passports.