CP297C: a levy has been made, with hearing rights

What a CP297C means

A CP297C says the IRS has levied your assets for unpaid taxes, and you have the right to a Collection Due Process hearing. [1]source 1

It typically follows a federal contractor levy. Federal contractors don't get a hearing before the levy, the IRS says, so the hearing comes after it. [1]source 1

The hearing is where you can raise payment options or dispute the levy, so we'd send the request on time even while working on a plan.

Why people get one

• An unpaid balance stayed unpaid after earlier notices, and the IRS levied. [1]source 1

First steps

1. Read the notice to see what was levied and for which periods. [1]source 1
2. If you disagree, request a Collection Due Process hearing on Form 12153. [1]source 1
3. Pay what you owe, or request a payment plan; an offer in compromise may be worth a look. [1]source 1
4. If someone will act for you, send Form 2848. [1]source 1

What not to do

• Don't let the hearing date pass while you negotiate; the hearing preserves your options.
• Don't pay through a link or phone number in an unexpected email or text. Use irs.gov, typed in yourself.

Related notices

• Comes before CP504B The business notice of intent to levy.

Keep reading

• Section 6330 of the Code: hearing before a levy
• Section 6331 of the Code: levy
• Form 2848 (power of attorney)

Questions