What Is an IRS CP297 Notice?

IRS Notices Explained
Written by Enrolled Agent
Reviewed by Enrolled Agent

A CP297 is an Intent to Levy & Notice of a Right to a Hearing. It warns that the IRS can levy wages, bank accounts, and other assets if you don’t resolve your balance or timely request a hearing. Here’s what it means, your rights, and how to protect your income.

Quick Answer

The CP297 tells you the IRS intends to levy and that you have the right to request a hearing by the deadline printed on your notice (generally about 30 days). A timely hearing request can pause levy enforcement while alternatives are reviewed.

Important: CP297 is a serious levy notice. Acting within the response window preserves your strongest rights and options.

Why You Received a CP297

You have an unpaid tax balance that wasn’t resolved after earlier notices (e.g., CP14, CP501, CP503, CP504).
You did not enter or maintain a resolution (payment plan, hardship status, or settlement).
Your case has advanced to the levy stage and the IRS is informing you of collection rights and next steps.

The CP297 is similar in gravity to an LT11/Letter 1058. Both are “final” levy notices that include appeal rights.

What the CP297 Means

The IRS can levy (seize) certain assets if you don’t respond or arrange a resolution. Common targets include wages, bank accounts, accounts receivable, and other property. The notice lists your balance, explains penalties and interest, and provides a clear deadline to act.

A federal tax lien may also be filed or already be in place, creating a public claim against your property. A levy is a seizure; a lien is a claim. CP297 addresses both the risk of levy and your right to challenge collection.

Your Rights (CDP/Equivalent Hearing)

The CP297 includes your right to request a Collection Due Process (CDP) hearing. A timely CDP request generally pauses levy action while the IRS Independent Office of Appeals reviews your case and considers alternatives (payment plan, hardship hold, Offer in Compromise, penalty relief).

If you miss the CDP deadline, you can often request an Equivalent Hearing. It provides a similar review, but does not extend the same court rights and may not stop collection in the same way. Acting on time is the difference between strong protection and limited options.

Keep the envelope and letter. Dates matter for hearing rights and appeal windows.

What to Do Next

Choose the path that fits your situation and act before the deadline:

Pay in full to stop enforcement and close the case.
Request an Installment Agreement (direct debit preferred) to pay over time and halt levies once approved.
Request Currently Not Collectible (CNC) if payment would cause financial hardship.
Offer in Compromise (OIC) if you qualify based on your ability to pay.
File a CDP hearing request before the deadline to pause levy and propose alternatives.
Address filing compliance (file any missing returns); it’s required for most resolutions.

Need the full roadmap? Start with our
Complete Guide to Back Taxes in the U.S.
to see how collections escalate and which resolutions fit your situation.

If You Ignore the CP297

The IRS can levy wages, bank accounts, and other assets, and may file or maintain a federal tax lien. Once levy action starts, it becomes harder—and more expensive—to unwind. Penalties and interest continue to accrue until the balance is resolved or placed into an approved status.

Early action keeps more doors open and protects cash flow. Waiting narrows choices and increases total cost.

How Polaris Can Help

Polaris Tax & Accounting represents taxpayers nationwide at the levy stage. Our Enrolled Agents pull IRS transcripts, confirm balances, and file timely appeals. We design the resolution that fits—payment plan, hardship hold, settlement consideration, or penalty relief—and we handle the IRS conversations for you.

The objective is simple: protect your income and assets while resolving the debt legally and efficiently.

Your Next Step: If you received a CP297, act now to preserve your rights.
Schedule a consultation with an Enrolled Agent.

Related Resources

FAQs

How is CP297 different from LT11?

Both are final levy notices that include hearing rights. The exact form and wording differ, but the urgency and rights are similar—respond by the deadline to pause levy and propose alternatives.

Will filing a CDP request stop levy?

A timely CDP hearing request generally pauses levy while Appeals reviews your case. Missing the deadline limits protections; an Equivalent Hearing is possible but does not provide the same court rights.

Can I still get a payment plan after CP297?

Yes. Many taxpayers secure Installment Agreements, CNC status, or even settlement consideration after a CP297—provided they act before enforcement begins.