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

This IRS notice "Cp90/CP297" is to tell you that the IRS intends to levy or legally seize property to satisfy your tax debt.

You should pay the balance due or, if the full payment cannot be made at this time, contact the IRS immediately at the number listed on the notice. The notice gives you 30 days from the date of the notice to pay the debt, to enter into an installment agreement, or propose an Offer in Compromise. You also have the right to file a request for an Appeals Collection Due Process (CDP) hearing request as described in Publication 1660 Collection Appeal Rights which is usually enclosed with the notice.

If you don't pay, or make arrangements to pay, the balance due, the IRS may levy against any federal payments due to you. They may also file a Federal Tax Lien giving them legal claim to your property as security or payment for your tax debt.

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IRS ref: https://www.irs.gov/individuals/understanding-your-cp90-notice