What This Notice Means

The IRS has already levied your assets for unpaid taxes. This notice tells you that and gives you the right to a Collection Due Process (CDP) hearing.

Most taxpayers get a hearing before a levy. Federal contractors do not have the right to a pre-levy hearing. The IRS says it already sent you several notices about the amount you owe. The hearing comes after the levy instead.

What to Do

  • Read the notice carefully. It explains what the IRS did.
  • Pay what you owe, if you can.
  • If you can't pay in full, request a payment plan. You can apply online.
  • If you disagree, request a CDP hearing.

Requesting a CDP Hearing

Use Form 12153, Request for a Collection Due Process or Equivalent Hearing. At the hearing you can appeal the levy and raise other disagreements you have with the collection action.

The deadline to request the hearing is printed on your notice. Do not miss it. A timely request protects your rights, including the right to go to the U.S. Tax Court if you disagree with the outcome. Send the form by certified mail and keep proof of mailing.

Other Options

  • Payment plan: installment agreements are available if you can't pay in full.
  • Offer in compromise: in some cases you can settle for less than the full amount.
  • Representation: file Form 2848, Power of Attorney and Declaration of Representative, so someone can deal with the IRS for you.

Passport Risk

If you have seriously delinquent tax debt, federal law generally prohibits the State Department from issuing or renewing your passport. A payment plan or other resolution can matter here.

Act Now

A levy can choke a business's cash flow fast. The CDP hearing is your best chance to stop or modify collection. Get help before the deadline passes.

If you received a CP297C notice and the IRS has levied your assets, call us at (813) 229-7100. The CDP deadline is short, so call now.