CP508C· Collection / payment due
CP508C — Passport-affecting tax debt certification
- Category
- Collection
- Urgency
- Time-sensitive
- Response window
- see notice
- Key form
- Form 9465
A short, often fixed window — act promptly.
Why the IRS sent this
Legally enforceable, unpaid federal tax debt above the statutory threshold, with a filed Notice of Federal Tax Lien (and CDP rights exhausted) or a levy issued.
Response window
The IRS detail page for CP508C 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
Pay the balance in full, enter into an approved installment agreement or offer in compromise, or contact the IRS if disputing the amount or the certification.
Key form: Form 9465 — verify the current revision on irs.gov/forms-pubs before filing.
Appeal path
Collection Due Process (CDP)
Reverse certification by satisfying the debt or entering an approved resolution. CDP for the underlying lien / levy is available if not yet exhausted.
IRC §6320 / §6330Notes from the primary source
The dollar threshold is set by statute and adjusted annually; not stated as a hard number on the IRS detail page. Do not assert the threshold without separate citation.
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
- LT11Final Notice of Intent to Levy and notification of your right to a Collection Due Process (CDP)…
- CP504Notice of intent to levy: if the balance is not paid immediately, the IRS may seize state tax…
- 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-cp508c-notice. Always re-verify against the IRS page before acting.