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In the IRS’s own words · not reviewed by VALID
CP40 notice explained, in the IRS’s own words
You received this notice because we assigned your unpaid tax account balance to a private collection agency. The notice contains the name and contact information for your assigned private collection agency which you’ll need to complete the two-party verification process.
Read the full CP40 page on irs.gov ↗
What this notice is about
You received this notice because we assigned your unpaid tax account balance to a private collection agency. The notice contains the name and contact information for your assigned private collection agency which you’ll need to complete the two-party verification process.
Work with your assigned private collection agency to resolve your unpaid account.
- The private collection agency will maintain the security and privacy of your tax information. Before assisting you, the agency will:
- ask you to provide your name and address of record, and
- perform two-party verification using your Taxpayer Authentication number provided in your notice.
Pay your balance now.
- Pay online. You can find ways to pay the IRS directly by visiting our payments page.
Why was my account transferred to a private collection agency?
The IRS is required by law to contract with private collection agencies to assist in the collection of certain unpaid tax accounts.
How can I be sure the private collection agency contacting me is under contract with the IRS?
Your notice contains the name and contact information of the private collection agency assigned your account. The names of all the private collection agencies under contract with the IRS can be found on the private debt collection program site. The private collection agency will also send you a letter confirming assignment of your tax account.
Can I plan to pay my taxes over time with the private collection agency?
Yes, the private collection agency will work with you to set up a payment plan if you can’t full pay when contacted.
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.