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IRS notice decoder · Collection: levy and lien notices

CP297: final notice of intent to levy, with hearing rights

A CP297 says the IRS plans to levy certain assets for unpaid taxes and gives you the right to a Collection Due Process hearing.

By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA

No dated figures Checked Review by

CheckedOct 19, 2026

What a CP297 means

A CP297 says the IRS plans to seize certain assets to collect unpaid taxes, and that you have the right to a Collection Due Process hearing. source 1

The IRS appeals page describes it as a final notice of intent to levy, sent after the IRS has not received full payment despite several notices. source 2

The hearing deadline is what we find first.

The date that counts

The IRS appeals page gives a set number of days from the date of the notice to send Form 12153 for a hearing, and the notice prints the date. source 2

Why people get one

  • A balance stayed unpaid after several notices.
  • The IRS is moving to levy certain assets to collect it.

First steps

  1. Read the notice carefully and find the hearing deadline printed on it. source 1
  2. Check your IRS online account (typed in yourself at irs.gov) to confirm the notice is real and see the balance and any payments already posted.
  3. If the amount is right, pay it. If you can't pay it all, apply online for a payment plan. source 1
  4. If you disagree, send Form 12153 to ask for a Collection Due Process hearing. source 1
  5. If someone will handle it for you, authorize them with Form 2848. source 1

What not to do

  • Don't miss the hearing date. The hearing request has its own deadline. source 2
  • Don't pay through a link or phone number from an unexpected email or text. Use irs.gov, typed in yourself.
  • Don't forget the passport side. The IRS says seriously delinquent tax debt can block a passport. source 1
  • Related CP90 A similar final notice of intent to levy.
  • Related LT11 Another final notice of intent to levy with the same hearing right.

Keep reading

Questions

What if I disagree with a CP297?

The IRS says to request a Collection Due Process hearing with Form 12153, where you can appeal the intended levy and raise other disagreements. source 1

What if I can't pay in full?

The IRS says you can apply online for a payment plan, and it also points to an offer in compromise. source 1

Sources

  1. IRS, Understanding Your CP297 Notice (updated November 21, 2025) (external site) checked Oct 19, 2026
  2. IRS, Letters and notices offering an appeal opportunity (updated July 16, 2026) (external site) checked Oct 19, 2026

Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.