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CP297A notice: what it means and what to do
Got an IRS CP297A 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 CP297A notice freeWhat the IRS says this notice is about
We levied your 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 .
- Request a payment plan , if you can't pay the full amount you owe.
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
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.
You may want to
- Learn how to submit an offer in compromise .
- Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative , to allow someone (such as an accountant) to contact us on your behalf.
Common questions
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 levy and other disagreements you have at a Collection Due Process hearing.
Why didn't you tell me about my rights before you levied me? (updated Nov. 21, 2025)
You’re not eligible for a pre-levy hearing under IRC Section 6330 because you (or your predecessor) already requested an earlier hearing within the last two years for a period that ended with the beginning of the period shown on the notice. We've already sent you several notices about the amount you owe.
What happens if I can't pay what I owe? (updated Nov. 21, 2025)
You can apply online for a payment plan (including installment agreements).
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. More information on passport certification is available at IRS.gov/passports .
Get my response letter for CP297A notice