TranscriptCodes

IRS Notice CP523: Payment plan in default

Quick answerYou missed payments or new balances on your installment agreement, and the IRS intends to end the plan and levy.
Letter / noticeCP523
MeaningPayment plan in default
Action needed?Yes — see steps

What happens next

Act before the date in the notice to keep the plan.
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What you should do

  1. Make the missed payment
  2. Call the number on the notice to reinstate the plan
IRS Notice CP523 explained: Payment plan in default — what it means and what to do next
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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 CP523 mean?

You missed payments or new balances on your installment agreement, and the IRS intends to end the plan and levy.

What should I do?

Make the missed payment Call the number on the notice to reinstate the plan

How long does it take?

Act before the date in the notice to keep the plan.

Sources

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.