---
title: CP40 Notice Explained: What to Do Next (2026) | TaxTruce
url: https://taxtruce.com/notices/cp40
updated: 2026-10-29
---

# CP40, explained

Your account went to a private collector.

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

How urgent**Medium**

Your account went to a private collector.

The short answer

A CP40 says the IRS gave your unpaid account to a private collection agency. The law requires the IRS to use them for some accounts. The IRS lists three: CBE Group, Coast Professional and ConServe. Check the name before you talk.

## Key facts

* The IRS is required by law to use private collection agencies for some accounts.
* The agencies on the IRS list are CBE Group, Coast Professional and ConServe.
* The agency will check who you are with a Taxpayer Authentication number.
* The agency can set up a payment plan.

## What to do next

* Make sure the agency name matches the IRS list.
* Or pay the IRS directly on irs.gov.
* You can get free help from the Taxpayer Advocate Service.

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 CP40 notice?

A CP40 says the IRS gave your unpaid account to a private collection agency. The law requires the IRS to use them for some accounts. The IRS lists three: CBE Group, Coast Professional and ConServe. Check the name before you talk.

How urgent is a CP40?

Medium. Act by the date on the notice so it does not move up the ladder. The date on your notice is the one that counts.

## Sources

1. [IRS: Understanding your CP40 notice](https://www.irs.gov/individuals/understanding-your-cp40-notice)

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