CP-90/CP-297 Notice of Intent to Levy and
Notice of Your Right to a Hearing
CP 297 -
Notice of Intent to Levy and Notice of Your Right to a Hearing
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Details About This
Notice:
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Purpose: |
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We send CP
297 to notify the recipient of our
intent to levy and of the their right to
a hearing. |
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Reason for
Issuance: |
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There is a
balance due on the recipient's account
we've previously asked them to pay.
We're sending the notice to inform them
the account is still unpaid and to
notify them of our intent to levy and of
their right to receive appeals
consideration. |
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Account
Balance: |
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Balance due |
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Possible
Enclosures: |
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What is the notice
telling me?
This notice is telling you that we
intend to issue a levy against any federal payments due you, such as
vendor payments, OPM retirement benefits, SSA benefits, salary, or
employee travel advances or reimbursements because you still have a
balance due on your tax account. 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 is also
telling you that we may also file a Federal Tax Lien, if we have not
already done so.
What do I have to do?
Pay the amount due as shown on the
notice. Mail us your payment in the envelope we sent you. Enclose the
copy of the letter we sent you to make sure we correctly credit your
account. If you can't pay the whole amount now, call us at the telephone
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.
How much time do I have?
You should contact us or pay your
balance due immediately. You have 30 days from the date of this notice
to contact us before we issue a levy.
What happens if I don't pay?
If you don't pay or make arrangements to
pay, we have several options available that we 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
us a legal claim to your property as security or payment for your tax
debt.
Who should I contact?
If you have any questions about the
notice, call us at the telephone number provided on your notice.
What if I don't agree or have already
taken corrective action?
If you do not agree with the information
in this notice, call us immediately at the telephone number on your
notice. We will do our best to help you. If you do not 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 us about this matter
before, but we did not correct the problem, you may want to contact the
Taxpayer Advocate Service.
If you have already paid or arranged for
an installment agreement, you should still call us at the telephone
number on your notice to make sure your account reflects this
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