CP297A is a post-levy notice. It says the IRS already levied property for unpaid employment taxes and is providing Collection Due Process rights after the levy. The IRS uses this procedure when a pre-levy CDP hearing is unavailable because the taxpayer received a prior hearing for the same employment-tax period within the preceding two years.
Use the deadline printed on the notice
Request the hearing by the date shown on CP297A and follow its Form 12153 instructions. Because the levy already occurred, filing the request does not rewrite history; ask specifically about the levied property, the correctness of the procedure, and any relief or collection alternative available.
Review the employment-tax periods
Confirm the quarters, amounts, deposits, and prior CDP history. Employment-tax collection can run alongside a Trust Fund Recovery Penalty investigation or assessment against responsible individuals, so the business and personal exposure should be reviewed separately.
If your business received CP297A, call us immediately at (813) 229-7100. Preserve the hearing deadline and bring the levy documents and prior notices.