VALID › Notice Library › CP177 notice
In the IRS’s own words · not reviewed by VALID
CP177 notice explained, in the IRS’s own words
We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to request a Collection Due Process hearing.
Read the full CP177 page on irs.gov ↗
What this notice is about
We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to request a Collection Due Process hearing.
What you need to do
- Pay in full to avoid additional interest and applicable penalty charges.
- If you can’t pay the amount you owe, review alternative options to full payment and respond by the due date on your notice.
What should I do if I disagree with the notice?
If you think we haven’t credited a payment to your account, upload proof of the payment using the Document Upload Tool (DUT) with the access code printed on your notice.
You can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing. Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF. See the Collection Due Process (CDP) FAQs page for more information.
What happens if I don’t respond?
We can attach a levy to your wages or bank accounts up to the amount owed. We may also file a Notice of Federal Tax Lien.
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. Learn more about passport certification.
What kinds of property can the IRS levy?
Property can include wages and other income, bank accounts, business assets, personal assets (including your car and home), Alaska Permanent Fund Dividends and state tax refunds, and Social Security benefits.
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.