Understanding your CP77 notice

What this notice is about

We intend to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.

What you need to do

• Read your notice carefully. It explains our actions.
• Pay what you owe.

You may want to

• Request a payment plan if you can't pay the full amount you owe immediately.
• Submit an offer in compromise.
• Send us a completed Form 2848, Power of Attorney and Declaration of Representative PDF, to allow someone (such as an accountant) to contact us on your behalf.

Frequently asked questions

What should I do if I disagree with the notice?

Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF.

Why should I request a Collection Due Process hearing?

You can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing.

What happens if I can't pay what I owe? (updated Aug. 28, 2025)

You can request a payment plan if you can't pay the full amount you owe. Call us at the toll-free number on the top right corner of your notice to talk about payment options or learn more about payment plans.

You may also be subject to the Fixing America's Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Learn more about passport certification.