CP297C· Collection / payment due
CP297C — Federal-contractor 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
Levy executed on a federal contractor or under similar authority that bypasses pre-levy notice.
Response window
The IRS detail page for CP297C 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; consider paying, requesting a payment plan, or requesting a CDP hearing.
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. The Independent Office of Appeals reviews.
IRC §6320 / §6330Go 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…
- CP297ANotice that the IRS has already levied assets for unpaid taxes, with notification of your right…
- 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-cp297c-notice. Always re-verify against the IRS page before acting.