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Your IRS CP297 Notice, Explained
Also called: Notice CP297
Last reviewed 2026-07-12
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What this notice usually means
IRS Notice CP297 tells a business that the IRS intends to levy certain assets to collect unpaid taxes. This notice gives the business the right to ask for a Collection Due Process hearing. CP297 is the business version of the individual CP90 notice. The IRS decides the account.
See every source line for this notice
“We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.”
“Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing”
“You can apply online for a payment plan (including installment agreements).”
“You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt.”
What to do now
- 1
Read your notice for the amount and next steps
Your CP297 notice explains the IRS's planned actions and the amount involved.
- 2
Pay what you owe if you can
Paying the amount due can stop the levy from moving forward.
- 3
Request a Collection Due Process hearing if you disagree
Use Form 12153 to ask for a hearing about the levy.
- 4
Look into a payment plan if you cannot pay in full
You can apply online for a payment plan if you cannot pay in full.
- 5
Know the passport risk
A business with a very overdue tax debt may put a related person's passport at risk too.
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IRS Publication 1660 says a hearing request on a levy notice must be postmarked by the 30th day after the date of the notice. This rule does not list business notices separately from individual ones. Count 30 days from the date printed on your CP297 notice. The CP297 page itself does not restate this number of days.
“Your request for a CDP hearing must be sent to the address on the lien or levy notice and postmarked on or before the date shown in the lien notice or on or before the 30th day after the date of the levy notice.”
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Sources
- IRSRetrieved 2026-07-12
- Internal Revenue Service, Publication 1660, Collection Appeal Rights (irs.gov)Retrieved 2026-07-12
Last reviewed 2026-07-12
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