---
title: CP297 Notice Explained: What to Do Next | TaxTruce
url: https://taxtruce.com/notices/cp297
updated: 2026-10-29
---

# CP297, explained

Intent to levy, with hearing rights.

Updated October 8, 2026[Fact checked](/editorial-standards)

How urgent**Very high**

Intent to levy, with hearing rights.

The short answer

A CP297 says the IRS plans to levy certain assets for unpaid tax. You have the right to a Collection Due Process hearing, asked for with Form 12153. Pay, set up a plan, or let a tax pro speak for you with Form 2848.

## Key facts

* It is a notice of intent to levy certain assets.
* You have the right to a Collection Due Process hearing.
* Ask for the hearing with Form 12153.
* Form 2848 lets someone like an accountant talk to the IRS for you.

## What to do next

* Read the notice for the deadline, or call the number on it.
* Pay, or ask for a payment plan.
* Ask about an offer in compromise only if paying is truly out of reach.

Check your balance in your own [IRS online account](https://www.irs.gov/payments/your-online-account), and use the phone number on the notice or on irs.gov.

Results depend on your situation. Not every case qualifies.

## Common questions

What is a CP297 notice?

A CP297 says the IRS plans to levy certain assets for unpaid tax. You have the right to a Collection Due Process hearing, asked for with Form 12153. Pay, set up a plan, or let a tax pro speak for you with Form 2848.

How urgent is a CP297?

Very high. Collection action can come next, so act on it now. The date on your notice is the one that counts.

## Sources

1. [IRS: Understanding your CP297 notice](https://www.irs.gov/individuals/understanding-your-cp297-notice)

Run the numbers with our [free tax tools](/tools), like the penalty and payment plan math.