IRS notice
IRS Notice CP297: Intent to Levy and Your Right to a Hearing
The IRS intends to levy to collect unpaid tax, often from federal payments, and you have 30 days to request a Collection Due Process hearing.
Act now
A CDP hearing request must be made within 30 days of the notice, by the date shown on it; that window is set by IRC 6330, and missing it limits you to an equivalent hearing without Tax Court review.
This deadline is set by law and cannot be extended.
A CP297 is a notice that the IRS intends to levy certain assets to collect unpaid taxes, and it gives you the right to a Collection Due Process (CDP) hearing. The IRS uses it under its Federal Payment Levy Program, which takes a share of federal payments such as certain Social Security benefits, federal retirement and contractor payments. Pay, arrange a payment plan, or request a hearing on Form 12153 by the date on the notice.
What this notice is telling you
- You have an unpaid tax balance and the IRS intends to collect it by levy.
- Under the Federal Payment Levy Program, the IRS sends a CP297 or CP90 when a federal payment due to you matches a delinquent account and no other final notice has been issued.
- If you don't respond within 30 days, the levy can be sent to the Treasury's Bureau of the Fiscal Service, and it continues on each payment until the debt is paid or other arrangements are made.
- You have the right to a Collection Due Process hearing with the IRS Independent Office of Appeals.
- Seriously delinquent tax debt can also lead to passport denial or revocation.
What to do
Note the hearing deadline
Find the date on the notice by which a CDP hearing must be requested. Everything else depends on whether you act inside that window.
Check the balance and the years listed
Make sure the tax periods and amounts match your records, including any payments or credits that may not have posted.
Choose how to resolve the debt
You can pay in full, request a payment plan, or propose an offer in compromise. The IRS's FPLP page says resolving the debt this way is how to stop or avoid the levy.
Request a hearing if you need one
File Form 12153, Request for a Collection Due Process or Equivalent Hearing, at the address on the notice. Include your proposed alternative, such as an installment agreement, and the financial information to support it.
Contact the IRS, not the paying agency
Call the number on the notice. The IRS asks taxpayers not to contact the Bureau of the Fiscal Service, OPM, the Social Security Administration or other paying agencies about the levy.
How much of a federal payment can be taken
| Type of federal payment | Levy amount |
|---|---|
| Most specified payments, such as certain Social Security benefits, federal retirement annuities, military retirement and some federal salaries | Up to 15% of each payment, or the full amount owed if less |
| Payments to vendors of goods or services sold or leased to the federal government | Up to 100% |
| Medicare provider and supplier payments | Up to 100% |
What a Collection Due Process hearing does
A timely CDP request generally stops the levy while the hearing and any appeal are pending. At the hearing you can propose collection alternatives, such as a payment plan or an offer, backed by financial statements (Form 433-A or 433-B), and in very limited circumstances dispute the amount of the underlying tax. If you disagree with Appeals' determination, you can petition the US Tax Court within 30 days of it.
If the 30 days have passed
You can still request an equivalent hearing within one year of the notice date. The IRS usually pauses collection while an equivalent hearing request is considered, but you generally cannot take Appeals' decision to Tax Court.
Related CP297 versions
The IRS issues variants after a levy rather than before it. A CP297A is used in certain employment tax cases where you already requested a CDP hearing in the prior two years, and a CP297C goes to federal contractors, who do not get a pre-levy hearing. Both still carry a hearing right after the levy. Check the exact code printed on your notice.
Where this notice sits
The usual order. Not every account gets every notice, and some steps can be skipped.
Want a CPA to deal with it?
Bring the notice to a free consultation, in person on James Island or by video. We read it with you, tell you what it means for your account and, if you want us to, take over the response once you sign Form 2848.
IRS & SCDOR letters — Find your notice number below, see what it means and which date matters, then let a licensed CPA deal with the IRS or SCDOR on your behalf.
Sources
By Haigler CPA Group. Updated . Notices are revised from time to time, so go by the wording and dates on your own notice. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions about CP297
Will a CP297 levy take my whole Social Security check?
No. For certain Social Security benefits and most other specified federal payments, the levy is generally limited to 15% of each payment, or the full balance if that is less. Vendor and Medicare provider payments can be levied up to 100%.
Should I call Social Security or OPM about the levy?
No. The IRS asks you to contact the IRS at the number on your notice, not the Bureau of the Fiscal Service, OPM, the Social Security Administration or another paying agency.
Does a payment plan stop the federal payment levy?
The IRS lists paying in full, an installment agreement and an offer in compromise as ways to resolve the debt and stop or avoid the levy. Alternative payment arrangements are also among the reasons a payment can be excluded.
I'm a federal contractor. Does this notice apply to me?
Federal contractors generally do not get a pre-levy hearing. Under the Federal Payment Levy Program they receive a post-levy notice, CP297C or CP90C, after the levy, with a hearing right at that point. If your notice is a plain CP297, the pre-levy 30-day window applies.
Other notices
- CP90: Final notice: intent to levy and your right to a hearingFinal notice before the IRS levies wages, bank accounts or other property, with a 30-day window to request a Collection Due Process hearing.
- CP91: Intent to levy up to 15% of Social Security benefitsThe IRS intends to take up to 15% of each Social Security payment until an unpaid tax balance is paid.
- LT11 / Letter 1058: Final notice of intent to levy and your right to a hearingFinal notice that the IRS plans to seize property for an unpaid balance, with a hearing deadline that cannot be extended.
- IRS notice lookupEvery IRS notice carries a code. Find yours below to see what it generally means, which date matters, and what to do before that date passes.
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