IRS Notice CP297: Intent to levy federal payments
Quick answerA final notice that the IRS intends to levy federal payments owed to you (for example payments to a federal contractor) and of your right to a hearing.
Letter / noticeCP297
MeaningIntent to levy federal payments
Action needed?Yes — see steps
What happens next
The notice gives the deadline to request a Collection Due Process hearing.
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What you should do
- Pay or arrange a plan
- Request a hearing if you disagree
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Notice CP297 mean?
A final notice that the IRS intends to levy federal payments owed to you (for example payments to a federal contractor) and of your right to a hearing.
What should I do?
Pay or arrange a plan Request a hearing if you disagree
How long does it take?
The notice gives the deadline to request a Collection Due Process hearing.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.