Received a CP297? The IRS intends to levy
- What it is
- Final notice of intent to levy and your right to a hearing
- Type
- Balance and collection
- Your deadline
- To appeal, file Form 12153 "within 30 days from the date of the letter."
- You have 30 days to request a Collection Due Process hearing. The deadline is printed on your letter.
- To
- You
- From
- Blaga Veleva, EA
- Re
- Levy notice, hearing right
A CP297 tells you the IRS has sent several notices, still hasn't been paid in full, and now intends to levy certain assets. It also gives you the right to a Collection Due Process hearing. File Form 12153 within 30 days from the date of the letter if you want that hearing, and work on the balance now.
What does the CP297 notice mean?
The IRS has run out of reminders and is preparing to seize property or rights to property. In its words: "We are notifying you of our intent to levy certain assets for unpaid taxes." The same notice confirms: "You have the right to a Collection Due Process hearing."
That wording is broad. On its LT11 page, the IRS lists wages and other income, bank accounts, business assets and personal assets as examples of property it can levy.
How much time do I have?
Thirty days. The IRS Appeals office says to file Form 12153 "within 30 days from the date of the letter" (IRS Appeals). Your letter shows the exact deadline. Count from the letter date, not from the day you opened it.
If you are unsure whether you agree with the levy, request the hearing anyway. Asking in time keeps Appeals involved and keeps a payment plan or offer on the table, while letting the window close takes the timely hearing away.
What happens if I ignore it?
The IRS may levy your property or rights to property, which can include wages and bank accounts. irs.gov also notes that seriously delinquent tax debt can lead to passport denial or revocation (irs.gov CP297 page). And per the IRS failure to pay penalty page, that penalty doubles to 1% a month if you don't pay within 10 days after a notice of intent to levy.
What should I do this week?
- Write the letter date and the 30-day deadline where you will see them.
- List the tax periods and amounts shown.
- Gather your last few months of income, expenses and bank statements.
- File Form 12153 if you disagree or need a payment plan or other alternative.
- Pay what you can now to slow interest.
- Sign a Form 2848 if you want someone to handle the IRS for you.
How an Enrolled Agent helps with a CP297
irs.gov itself suggests authorizing someone to contact the IRS for you with Form 2848. Blaga Veleva, EA can take that role: she can request the CDP hearing on Form 12153 within the 30 days, present a payment plan, or look at an offer in compromise if paying in full isn't possible. Enrolled Agent status is "the highest credential the IRS awards."
Clients outside Houston send the CP297 through her secure portal; local clients can come to Suite 221 on FM 1960 West.
Which notice usually comes next?
There isn't another warning after this one. If nothing is resolved, the next step is the levy. If the IRS also files a lien, you will get Letter 3172, which carries its own 30-day hearing right.
Not in the decoder yet. Read it to us.
Call (281) 785-0460 Send it to us
That does not mean it is unusual. The IRS sends many different notices and letters. Read us the number and the date printed on it, and Blaga will tell you what it is and what it asks you to do.
Check the letters before the number too (CP, LT or Letter), in the top right corner. See every letter in the decoder.
Type the number from the top right corner of your letter, for example CP504 or LTR 1058. No number? Try a word like levy, lien or audit.
Which one is it?
Look at the letters printed just before the number, top right of the first page.
Still not sure? Call (281) 785-0460 and read it to us.
Which letter is it?
The number is in the top right corner of the first page, for example CP14 or LTR 1058. Type it above, tap a common one below, or see every letter the decoder covers.
- What it means
- Your deadline
- If it waits
- How an Enrolled Agent can help
Have Blaga read yours Full guide
Source: irs.gov. This is a plain-English summary, not advice on your case.
Questions people ask
Q1Is a CP297 the same as a CP90?
Both are described on irs.gov as notices of intent to levy that give you a Collection Due Process hearing right, and the IRS Appeals page gives both the same 30-day deadline. Your letter shows which assets and tax periods it covers.
Q2What can the IRS take after a CP297?
irs.gov says the IRS may levy your property or rights to property. That can include wages and bank accounts.
Q3Can I still set up a payment plan after a CP297?
Yes. You can apply for a payment plan, and you can also raise one at a CDP hearing. Requesting the hearing within 30 days keeps that option in front of Appeals.
Q4How do I appeal a CP297?
Request a Collection Due Process hearing on Form 12153 within 30 days from the date of the letter. You can appeal the intent to levy and other disagreements there.
Q5Where can I read more about IRS collection?
The CP297 page lists Publication 594, The IRS Collection Process, and Publication 1, Your Rights as a Taxpayer. A Low Income Taxpayer Clinic may help if you qualify.