Understanding Your CP297C Notice

What this notice is about

We levied your 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 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.

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 levy and other disagreements you have at a Collection Due Process hearing.

Why didn't you tell me about my rights before you levied me?

Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.

What happens if I can't pay what I owe? (updated Nov. 21, 2025)

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. More information on passport certification is available at IRS.gov/passports.