CP298· Collection / payment due
CP298 — Social Security benefit levy intent + CDP
- 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 of a Social Security recipient that has progressed through the collection sequence.
Response window
The IRS detail page for CP298 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, set up 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. Federal Payment Levy Program (FPLP) levy on Social Security benefits.
IRC §6320 / §6330Notes from the primary source
The 15% Social Security benefit levy cap is stated verbatim on the IRS detail page ("intent to levy up to 15% of your social security benefits").
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
- CP90Notice of intent to levy assets and notification of the right to a Collection Due Process (CDP)…
- CP297Notice of intent to levy assets for unpaid taxes, with notification of the right to a Collection…
- LT11Final Notice of Intent to Levy and notification of your 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-cp298-notice. Always re-verify against the IRS page before acting.