VALID › Notice Library › CP140 notice
In the IRS’s own words · not reviewed by VALID
CP140 notice explained, in the IRS’s own words
We assigned your overdue tax account to a private collection agency.
Read the full CP140 page on irs.gov ↗
What this notice is about
We assigned your overdue tax account to a private collection agency.
What you can do
Work with your assigned private collection agency to resolve your overdue account.
What you need to know
The private collection agency will maintain the security and privacy of your tax information.
When you contact them, the agency will:
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Ask you to provide your name and address of record, and
- Perform two-party verification by asking you for the first five numbers of your taxpayer authentication number included in your notice. The private collection agency will then provide the last five numbers to complete the verification.
You can pay your balance:
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Online. Visit the Make a payment page for more information about ways to pay the IRS directly.
- By mail. Make your payment payable to the United States Treasury.
- Include your business name, employer identification number, and the tax form and period on your payment.
- Send it to the Internal Revenue Service, Kansas City, MO 64999-0010
Why was my account transferred to a private collection agency?
The IRS is required by law to contract with qualified private debt collection agencies to collect certain overdue federal taxes.
How can I verify the private collection agency is under contract with the IRS? (January 29, 2025)
Review your CP140 notice or Private debt collection for the agency’s name and contact information. The private collection agency will also send you a letter confirming they’ve been assigned your tax account.
Can I request a payment plan?
Yes, the private collection agency will work with you to set up a payment plan if you can’t pay in full.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.