CP-90/CP-297 Final Notice - Notice of Intent to Levy and Notice
of Your Right to a Hearing
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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