IRS CP40 Notice: Account Assigned to a Private Collection Agency
The IRS assigned your unpaid tax account to a private collection agency. Verify the agency and review your payment options.
Numbers covered by this guide
CP40
CP740
Check the identifier and follow the instructions on your own notice.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
General information only, not legal advice. Using this page does not create an attorney-client relationship. This information may be incomplete or out of date and is provided without any guarantee; follow the instructions and deadline on your own notice. Full terms and disclaimer
Unpaid tax account assigned to a private collection agency. Verify the assignment and review your options.
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CP40 in plain English
CP40: what it means, in 30 secondsA 30-second overview from tax attorney Darrin T. Mish: what this notice is, the deadline, and your first move.
CP40 tells you that the IRS assigned your unpaid tax account balance to a private collection agency. The notice identifies the agency and provides information for verifying the assignment.
Verify the Agency
Keep the notice. The assigned agency will also send a confirmation letter. Use the agency information and Taxpayer Authentication Number on your CP40 to complete the two-party verification process described by the IRS before discussing your account.
Review Your Options
Check the balance against your records. If you can pay in full, use an official IRS payment method. If you cannot, ask the assigned agency about a payment plan. If you dispute the debt or need help evaluating your options, have a tax professional review your account.