IRS Notice CP297: Intent to Levy — Federal Payments
The IRS intends to levy federal payments owed to you, such as vendor or benefit payments.
- Response deadline
- 30 days from the notice date
- Category
- Appeals & Collection Due Process
- Severity
- Critical
What does an IRS CP297 notice mean?
A CP297 is a final notice that the IRS intends to levy certain federal payments due to you — for example, federal vendor payments, retirement benefits from the Office of Personnel Management, or other government payments — to satisfy an unpaid tax debt. It typically includes notice of your Collection Due Process rights.
Why did you receive a CP297?
An overdue balance remained unresolved, and the IRS identified federal payments owed to you that it can levy through the Federal Payment Levy Program.
How to respond to a CP297 notice
Resolve the balance before the deadline by paying in full or arranging an installment agreement, or request a CDP hearing to dispute the action or propose alternatives. If a levy on these payments would cause hardship, present that to the IRS.
What happens if you ignore it?
The IRS can levy the federal payments owed to you, reducing or eliminating income you rely on, and continue other collection on any remaining balance.
Common resolutions
- Pay immediately
- Set up a payment plan
- Request a hearing
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For informational purposes only. Not legal, tax, or medical advice.