CP297A· Collection / payment due
CP297A — Post-levy CDP rights notification
- 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
Levy executed; the IRS detail page states the taxpayer is not entitled to a pre-levy CDP hearing because an earlier CDP hearing was requested within the last two years (IRC §6330).
Response window
The IRS detail page for CP297A 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.
What to do
Required action
Review the notice; 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)
Post-levy Collection Due Process (CDP) hearing via Form 12153. The Independent Office of Appeals reviews.
IRC §6320 / §6330Notes from the primary source
Per the IRS detail page, post-levy CDP rights apply because a prior CDP hearing was requested within two years (IRC §6330). The special-levy categories (DETL, jeopardy, federal contractor) are not stated on the CP297A page itself — those are covered separately under CP90 / CP297C.
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
- CP297Notice of intent to levy assets for unpaid taxes, with notification of the right to a Collection…
- CP297CNotice that assets have been levied for unpaid federal taxes, with notification of your right to…
- CP90Notice of intent to levy assets and notification of the right to a Collection Due Process (CDP)…
- CP14First IRS bill telling you a balance is owed for a specific tax year. The notice states the…
- CP501First reminder that a balance is still owed after a previous balance-due notice went unanswered.
- CP503Second reminder that a balance is still owed and prior notices have gone unanswered.
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-cp297a-notice. Always re-verify against the IRS page before acting.