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IRS Notice CP523

Notice of Intent to Levy, Intent to terminate your installment agreement

Millions of taxpayers are in IRS installment agreements to pay their tax balances. If you've defaulted on these agreements, it's best to respond quickly. Let the experts at H&R Block identify your best plan of action and address the problem before it gets worse.

What happened?

  1. You're in an IRS installment agreement to pay a tax balance.
  2. You defaulted on your agreement for one or more of these reasons:
    1. Missed one or more payments.
    2. Incurred a new unpaid balance.
    3. Didn't file a tax return by the due date.
  3. The IRS sent CP523 to notify you that you defaulted on your installment agreement. They intend to terminate the installment agreement and to levy your assets if you fail to contact them within 30 days.

How can H&R Block help?

  • It's important to respond quickly to this notice to prevent your installment agreement from being terminated. H&R Block tax professionals understand the timelines for IRS collection activity, and we'll make sure you know the deadlines, too.
  • Sometimes situations change, making it hard to pay. We'll look into your tax situation and review your best options for a payment agreement.

Have questions about a CP523 notice you received? Schedule a FREE consultation with an H&R Block tax professional today. We'll sit down to review your notice, answer your questions, and, if necessary, recommend next steps to get your issue resolved.

Ready to file?

You've got your forms. And we've got your back. There's only one thing left to do. Let's do this.


So how much will you get (or owe) this year? That’s the million-dollar question. We happen to have three very useful calculators to help you estimate your refund or balance due.

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