This notice is to tell you that the IRS intends to levy or legally seize property to satisfy your tax debt.
You should pay the balance due or, if the full payment cannot be made at this time, contact the IRS immediately at the number listed on the notice. The notice gives you 30 days from the date of the notice to pay the debt, to enter into an installment agreement, or propose an Offer in Compromise. You also have the right to file a request for an Appeals Collection Due Process (CDP) hearing request as described in Publication 1660 Collection Appeal Rights which is usually enclosed with the notice.
If you don't pay, or make arrangements to pay, the balance due, the IRS may levy against any federal payments due to you. They may also file a Federal Tax Lien giving them legal claim to your property as security or payment for your tax debt.
Sections of the Notice:
- Header Section: This area contains the Notice Number, the notice date, your Social Security Number and the IRS contact number.
- Explanation Section: The notice states that the IRS has previously contacted you for payment and that no payment has been received. It also explains the consequences of the payment not being made and the IRS's upcoming actions to levy against your property.
- Response Section: Instructions are provided for making a payment by check or money order and explains to enclose the payment stub that was included with the notice.
If you have paid the tax and have not been credited, or cannot pay the tax due, call the IRS immediately using the phone number listed on the notice.
|Notice CP 90 Sample Page 1 (click to enlarge)
|Notice CP 90 Sample Page 2 (click to enlarge)
|Notice CP 297 Sample Page 1 (click to enlarge)
|Notice CP 297 Sample Page 2 (click to enlarge)