IRS Notice CP297C – Notice of Seizure and Notice of Your Right to a Hearing

The IRS issued a levy against federal payments. You have the right to appeal this levy.

Type of Notice: Unpaid balance

Most common tax problem area: Unpaid business taxes

Other tax problem areas: Business penalties

Why you received IRS Notice CP297C

  1. Your business has one or more federal contracts and an unpaid tax balance.
  2. The IRS sent notices requesting full payment of the balance due, but you have not responded.
  3. The IRS sent CP297C to notify you of the levy against federal payments. You were not entitled to a pre-levy hearing because you have federal contracts. You have a right to appeal the levy now that it has been issued. The notice also explains that other enforcement action (such as a lien or other levies) may be taken if the balance due is not addressed immediately.

Your options to address IRS Notice CP297C

  1. Dispute the taxes you owe
  2. Dispute the penalties
  3. Make arrangements to pay

Notice deadline: 30 days

If you miss the deadline: You must request an appeal within 30 days of the date on the letter to preserve the right to contest the appeal decision in tax court. The IRS may also take additional enforced collection actions such as filing a Notice of Federal Tax Lien and/or issuing a levy against bank accounts and/or other assets.

Want more help?

See your local tax pro for a free consultation.

Related Topics

Related Resources

IRS Letter 2644C – Second Interim Response

Letter 2644C notifies you that the IRS needs more time to review your information. Get the facts about this notice from the experts at H&R Block.

IRS Letter 2904 – Request for Information

The Taxpayer Advocate Service is requesting information from you. Learn more about IRS letter 2904 from the tax experts at H&R Block.

IRS Letter 313C – Federal Tax Deposit Penalty Proposal

Learn more about letter 313C and how to handle an IRS failure to deposit penalty with help from the tax experts at H&R Block.

IRS Notice CP85B – Verify Qualifying Child for EIC

Learn about IRS Notice CP85B and qualifying children for Earned Income Credit. Get tax help from the tax experts at H&R Block.