Your payment plan may end.
A CP523 says the IRS plans to end your payment plan because you defaulted. Contact the IRS within 30 days of the notice date. If the plan ends, the IRS can levy wages or bank accounts or file a lien. You may owe a fee to restart it.
Key facts
- It means you missed the terms of your installment agreement.
- Contact the IRS no later than 30 days from the date of the notice.
- If the plan ends, the IRS can levy or file a lien.
- You may have to pay a fee to restart the plan.
What to do next
- Make your payment before the end date on the notice.
- Call the number at the top of the notice about restarting.
- Disagree? You can appeal.
Check your balance in your own IRS 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 CP523 notice?
A CP523 says the IRS plans to end your payment plan because you defaulted. Contact the IRS within 30 days of the notice date. If the plan ends, the IRS can levy wages or bank accounts or file a lien. You may owe a fee to restart it.
How urgent is a CP523?
High. 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.