CP297: Intent to Levy and Your Hearing Rights
Notice Instructions: Follow the hearing-request date and delivery instructions on your actual notice. IRS Appeals describes a 30-day request period from the letter date.
Know the proposed action. Protect the response date. Bring the facts behind the balance.
CP297 gives notice of the IRS’s intent to levy assets for unpaid taxes and your right to a Collection Due Process hearing. It describes proposed collection action; do not treat it as proof that assets have already been seized.
Read The IRS Guidance For CP297 · Source checked October 11, 2026.
Common Triggers
- Unpaid federal taxes after earlier payment notices
What to Check Next
- Step 1: Keep all pages and identify the tax periods, balance and hearing-request date.
- Step 2: Compare the balance with payment records and earlier IRS correspondence.
- Step 3: If requesting a hearing, follow Form 12153 and the notice’s filing instructions; retain submission evidence.
- Step 4: Review payment or collection alternatives against your actual finances. A consultation or book purchase does not file an IRS response.
Common Questions About CP297
- Does CP297 Mean The IRS Has Already Seized My Assets?
- It describes intent to levy. Read the complete notice and verify your current account before concluding what collection action has occurred.
- How Do I Request The Hearing?
- The IRS identifies Form 12153. Follow the deadline and filing address in your actual notice and keep proof of submission.
- What If I Cannot Pay In Full?
- The IRS lists payment plans and an offer in compromise as options to consider. Eligibility and the appropriate response depend on your circumstances.
Related Notices
Additional Resources
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