CP-90/CP-297 Notice
What is the CP-90/CP-297 notice telling me?
Either of these notices is telling you the IRS intends to issue a levy against any federal payments due to you because you still have a balance due on your tax account. These may include contractor/vendor payments, OPM retirement benefits, SSA benefits, salary, or employee travel advances or reimbursements. Property, or rights to property, such as real estate, automobiles, business assets, bank accounts, wages, commissions, and other income are also subject to levy. It's also telling you that they may additionally file a Federal Tax Lien if they haven't already done so.
What do I have to do?
If you agree with the information on the tax notice, pay the amount due as shown. Mail them your payment in the envelope they sent you. Enclose a copy of the letter they sent you to make sure they correctly credit your account. If you can't pay the whole amount now, call them at the number on the notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise.
How much time do I have?
You should contact them or pay your balance due immediately. You have until the date stated on the notice to contact the IRS before they issue a levy.
What happens if I don't pay?
If you don't pay or make arrangements to pay, they have several options available that they may use to collect the money. One option is to issue a levy against your federal payments. Another option is to file a Notice of Federal Tax Lien. The lien gives them legal claim to your property as security or payment for your tax debt.
Who should I contact?
If you have any questions about it, call the IRS at the number on the notice.
What if I don't agree or have already taken corrective action?
If you don't agree with the notice, call them immediately at the number on your notice. If you don't agree with the proposed action, you have the right to file an Appeals Collection Due Process (CDP) hearing request. Your request for a CDP hearing must be filed within 30 days of this notice for full CDP rights.
If you called the IRS about this matter before, but they did not correct the problem, you may want to contact the Taxpayer Advocate Service.
If you've already paid or arranged for an installment agreement, you should still call them at the number on your notice to make sure your account reflects this. Or sign in to your IRS Online Account to verify recent changes.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
Either of these notices is telling you the IRS intends to issue a levy against any federal payments due to you because you still have a balance due on your tax account. These may include contractor/vendor payments, OPM retirement benefits, SSA benefits, salary, or employee travel advances or reimbursements. Property, or rights to property, such as real estate, automobiles, business assets, bank accounts, wages, commissions, and other income are also subject to levy. It's also telling you that they may additionally file a Federal Tax Lien if they haven't already done so.
What do I have to do?
If you agree with the information on the tax notice, pay the amount due as shown. Mail them your payment in the envelope they sent you. Enclose a copy of the letter they sent you to make sure they correctly credit your account. If you can't pay the whole amount now, call them at the number on the notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise.
How much time do I have?
You should contact them or pay your balance due immediately. You have until the date stated on the notice to contact the IRS before they issue a levy.
What happens if I don't pay?
If you don't pay or make arrangements to pay, they have several options available that they may use to collect the money. One option is to issue a levy against your federal payments. Another option is to file a Notice of Federal Tax Lien. The lien gives them legal claim to your property as security or payment for your tax debt.
Who should I contact?
If you have any questions about it, call the IRS at the number on the notice.
What if I don't agree or have already taken corrective action?
If you don't agree with the notice, call them immediately at the number on your notice. If you don't agree with the proposed action, you have the right to file an Appeals Collection Due Process (CDP) hearing request. Your request for a CDP hearing must be filed within 30 days of this notice for full CDP rights.
If you called the IRS about this matter before, but they did not correct the problem, you may want to contact the Taxpayer Advocate Service.
If you've already paid or arranged for an installment agreement, you should still call them at the number on your notice to make sure your account reflects this. Or sign in to your IRS Online Account to verify recent changes.
For additional information, click on any of the topics below.
What to do if you disagree with the IRS tax notice
Getting rid of tax penalties
What to do if you do not have the money to pay the IRS
