VALID › Notice Library › CP297 Notice
In the IRS’s own words · not reviewed by VALID
CP297 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 a Collection Due Process hearing.
Read the full CP297 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 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.
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 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.
Reference Tools
- Publication 1, Your Rights as a Taxpayer PDF
- Publication 594, The IRS Collection Process PDF
- Notice 746, Information About Your Notice, Penalty and Interest PDF
- Full list of tax forms and instructions
Need help?
- You can authorize someone to contact the IRS on your behalf.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.
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.