Notice of Intent to Levy · IRS CP297

Got a CP297?

A CP297 means the IRS intends to levy certain assets for unpaid taxes. The important part: this notice comes with the right to a Collection Due Process hearing — and asking in time pauses levy action while your case is reviewed.

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What a CP297 means

A CP297 is the IRS's notice of intent to levy certain assets for unpaid taxes. The important part: this notice comes with the right to a Collection Due Process hearing — and asking in time pauses levy action while your case is reviewed.

If you disagree with the notice, you request that hearing on Form 12153.

Where you are

What the IRS is talking aboutPossible after this notice alone?What has to happen first
Levying certain assetsThat's the intent announced — after the hearing window.Request the CDP hearing in time, or resolve the balance first.
CDP hearingYes — Form 12153.Count the window from the date on the notice — CDP requests generally run 30 days.
Payment planYes — ask about one.A plan generally pauses levy action while you're applying or on it.
Having a CPA handle itYes — Form 2848 lets a representative contact the IRS for you.Book a free call and bring the notice.

The clock that matters

The hearing window is the deadline that matters. Count from the date on the notice, not the day it arrived — CDP hearing requests generally run 30 days, and that deadline protects your hearing right.

Mistakes people make with a CP297

  1. Ignoring it because it doesn't name a specific asset. The intent is the point.
  2. Missing the hearing window — after it closes, levies can begin.
  3. Trying to handle IRS Appeals alone when a representative could carry it (Form 2848).

What to do this week

  1. Read the notice carefully — amount, tax year, date.
  2. If you disagree, request the CDP hearing on Form 12153 inside the window.
  3. If you can't pay in full, ask about a payment plan — or an offer in compromise, if you may qualify. Bring the notice to your free call.

Not sure what applies to you?

Send me a photo of your notice — black out everything except the last four digits of your SSN if you like — and book a free call. You'll leave the call knowing your dates, what the IRS can and can't do next, and your options — whether or not you hire me. Bring the notice and any other IRS letters for the same debt.

Start with a free call — talk it through with a CPA at no charge. Engagements start at $2,000 — one flat fee, quoted in writing upfront, so the number never moves. Your exact quote comes after a free call.
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Common questions

What can the IRS take under a CP297?

Certain assets for unpaid taxes — the notice announces the intent. The hearing window is your chance to challenge it.

How do I disagree with a CP297?

Request a Collection Due Process hearing on Form 12153, inside the window on the notice.

What if I can’t pay?

Ask about a payment plan. An offer in compromise may also be worth exploring, if you qualify.

Reviewed by Alex Volkov, NY-licensed CPA — October 2026. Sources: IRS, “Understanding your CP297 notice” (irs.gov/individuals/understanding-your-cp297-notice).

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