IRS CP40 Notice: Verify the Collection Assignment
Notice Instructions: Follow your notice instructions; verify the assignment before sharing account information.
Before discussing an account with a collector, establish who is contacting you and why.
CP40 tells you the IRS assigned an unpaid tax account to a private collection agency. The notice identifies the agency and provides information for verification.
Read The IRS Guidance For CP40 · Source checked October 11, 2026.
What to Check Next
- Step 1: Compare the agency name and contact details with the CP40 and the IRS private debt collection program information.
- Step 2: Use the two-party verification process described in the notice. The assigned agency also sends a confirmation letter.
- Step 3: Review the balance and payment options. Payments can be made directly to the IRS through its official payment channels.
Common Questions About CP40
- Is CP40 A Refund Offset Notice?
- No. CP40 concerns assignment of unpaid tax debt to a private collection agency.
- Can The Agency Discuss A Payment Plan?
- Yes. The IRS says its assigned agency can work with you on a payment plan if you cannot pay in full.
Understand the Notice.
See the Bigger Picture.
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