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CP177 notice: what it means and what to do
Got an IRS CP177 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my CP177 notice freeWhat the IRS says this notice is about
We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to request a Collection Due Process hearing .
What you need to do
- Pay in full to avoid additional interest and applicable penalty charges.
- If you can’t pay the amount you owe, review alternative options to full payment and respond by the due date on your notice.
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
The IRS says it may take money or property
Pay, set up a payment plan, or call before the date on the notice to stop the next step. A final notice with your right to a hearing comes before most levies.
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
Common questions
What should I do if I disagree with the notice?
If you think we haven’t credited a payment to your account, upload proof of the payment using the Document Upload Tool (DUT) with the access code printed on your notice.
You can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing. Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF . See the Collection Due Process (CDP) FAQs page for more information.
What happens if I don’t respond?
We can attach a levy to your wages or bank accounts up to the amount owed. We may also file a Notice of Federal Tax Lien . A lien is a public notice to your creditors that the government has a right to your interests in your current assets and any assets you acquire after we file the lien; it can affect your ability to get credit.
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 kinds of property can the IRS levy?
Property can include wages and other income, bank accounts, business assets, personal assets (including your car and home), Alaska Permanent Fund Dividends and state tax refunds, and Social Security benefits.
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