VALID › Notice Library › CP77 notice
In the IRS’s own words · not reviewed by VALID
CP77 notice explained, in the IRS’s own words
We intend to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.
Read the full CP77 page on irs.gov ↗
What this notice is about
We intend 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.
You may want to
- Request a payment plan if you can't pay the full amount you owe immediately.
- Submit an offer in compromise.
- Send us a completed Form 2848, Power of Attorney and Declaration of Representative PDF, 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 request a payment plan if you can't pay the full amount you owe. Call us at the phone number on your notice to talk about payment options or learn more about payment plans.
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 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.