IRS CP523: Intent to Terminate Your Payment Agreement
Notice Instructions: Contact the IRS as soon as possible, no later than 30 days from the notice date. Follow the termination date and instructions on your actual notice.
Your payment arrangement needs attention. Find out what the IRS needs before assuming the plan is gone.
CP523 reports a default and the IRS intent to terminate your installment agreement and levy assets if the issue is not resolved.
Read The IRS Guidance For CP523 · Source checked October 11, 2026.
What to Check Next
- Step 1: Read the stated default reason and termination date.
- Step 2: Make the required payment before termination and contact the IRS about reinstatement.
- Step 3: A reinstatement fee or payment of a new tax liability may be required; confirm your own requirements.
- Step 4: If you still disagree after contacting the IRS, follow the appeal instructions for the Independent Office of Appeals.
Common Questions About CP523
- Has My Agreement Already Been Permanently Cancelled?
- CP523 gives notice of intent to terminate. Do not assume termination is complete or permanent; contact the IRS promptly.
- I Already Corrected The Problem. Should I Still Call?
- Yes. Confirm the IRS recorded the correction and discuss reinstatement.
- Does Starting The Consultation Reinstate My Agreement?
- No. The consultation collects your concerns. Reinstatement and an IRS response are separate actions.
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