CP297· Collection / payment due
CP297 — Intent to levy + CDP rights
- Category
- Collection
- Urgency
- Time-sensitive
- Response window
- see notice
- Key form
- Form 12153
A short, often fixed window — act promptly.
Why the IRS sent this
Unpaid tax liability with prior collection notices unanswered.
Response window
The IRS detail page for CP297 does not state a fixed day count. The response-by date is printed on your individual notice — read the date at the top-right corner.
For statutory windows referenced by the IRS detail page, see the cited Publication for procedural timing.
What to do
Required action
Pay the balance, request a payment plan, request a CDP hearing using Form 12153, or consider an offer in compromise.
Key form: Form 12153 — verify the current revision on irs.gov/forms-pubs before filing.
Appeal path
Collection Due Process (CDP)
Collection Due Process (CDP) hearing via Form 12153. The Independent Office of Appeals reviews CDP determinations.
IRC §6320 / §6330Notes from the primary source
Statutory CDP request window is documented in Publication 1660; not restated on detail page. Practitioner shorthand sometimes describes CP297 as the business-account counterpart to CP90; the IRS detail page itself does not specify business-only scope.
Go deeper
Educational pillars for this notice
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
- CP297ANotice that the IRS has already levied assets for unpaid taxes, with notification of your right…
- CP297CNotice that assets have been levied for unpaid federal taxes, with notification of your right to…
- CP298Notice of intent to levy up to 15% of Social Security benefits for unpaid taxes, with…
- CP90Notice of intent to levy assets and notification of the right to a Collection Due Process (CDP)…
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp297-notice. Always re-verify against the IRS page before acting.