CP 297A Notice
What is the CP 297A notice telling me?
This notice is telling you that the IRS issued a levy against any federal payments due to you because you still have a balance due on your tax account. These payments may include contractor/vendor payments, OPM retirement benefits, salary, or employee travel advances or reimbursements. Since you previously requested a hearing within the last 2 years, the IRS issued the levy without giving you an opportunity for a pre-levy hearing.
What do I have to do?
If you agree with the information in the 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 provided on your notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise. You may also file a Form 12153, Request for a Collection Due Process or Equivalent Hearing, to appeal the levy action.
How much time do I have?
You should contact them or pay your balance due immediately. You have 30 days from the date of this notice to file a Form 12153.
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 continue the levy against your federal payments. Another option is to levy your property or rights to property, such as real estate, automobiles, business assets, bank accounts, and other income.
Who should I contact?
If you have any questions about the notice, call them at the number provided on your notice.
What if I don't agree or have already taken corrective action?
If you don't agree with the information in this notice, call them immediately at the number on your notice. If you don't agree with the levy action, you have the right to file an Appeals hearing request. Your request for a hearing must be filed within 30 days of this notice.
If you called them 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 view 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
This notice is telling you that the IRS issued a levy against any federal payments due to you because you still have a balance due on your tax account. These payments may include contractor/vendor payments, OPM retirement benefits, salary, or employee travel advances or reimbursements. Since you previously requested a hearing within the last 2 years, the IRS issued the levy without giving you an opportunity for a pre-levy hearing.
What do I have to do?
If you agree with the information in the 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 provided on your notice to make alternative arrangements to satisfy your tax account. This may include entering into an installment agreement or proposing an Offer in Compromise. You may also file a Form 12153, Request for a Collection Due Process or Equivalent Hearing, to appeal the levy action.
How much time do I have?
You should contact them or pay your balance due immediately. You have 30 days from the date of this notice to file a Form 12153.
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 continue the levy against your federal payments. Another option is to levy your property or rights to property, such as real estate, automobiles, business assets, bank accounts, and other income.
Who should I contact?
If you have any questions about the notice, call them at the number provided on your notice.
What if I don't agree or have already taken corrective action?
If you don't agree with the information in this notice, call them immediately at the number on your notice. If you don't agree with the levy action, you have the right to file an Appeals hearing request. Your request for a hearing must be filed within 30 days of this notice.
If you called them 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 view 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
