U.S. · IRS notices
IRS CP523 notice, installment agreement default.
What the IRS says this notice is, what it asks, and where to respond.
CP523 (printed by the IRS as CP523, CP523 (SP) or CP623): The IRS is informing you of its intent to terminate your installment agreement and seize (levy) your assets. The page says you have defaulted on your agreement. Deadline as printed by the IRS: Contact the IRS as soon as possible but no later than 30 days from the date of the notice.
Look up a part of the CP523 page
Result
What the IRS says about the CP523 notice
| Topic | What the IRS page says |
|---|---|
| What it is | The IRS is informing you of its intent to terminate your installment agreement and seize (levy) your assets. The page says you have defaulted on your agreement. |
| What it asks | Make your payment before your termination date to prevent the installment agreement from being terminated (the payments page lists options). Contact the IRS right away to see if you can reinstate the agreement. The page says you may have to pay a fee to reinstate it, or pay any new tax liability in full. Read the notice carefully; it explains what to do now that you have defaulted. |
| Deadline as printed | Contact the IRS as soon as possible but no later than 30 days from the date of the notice. |
| Where to respond | Call the telephone number listed on the notice (printed at the top). A customer service representative will assist you. |
| If you disagree | Contact the IRS at the number on the notice. If after talking with the IRS you still do not agree, you have the right to file an appeal and can request a hearing with the IRS Independent Office of Appeals. If you already took corrective action, the page still says to call so the IRS has a record and can reinstate the agreement. |
| If you do not respond | If you do not respond, the IRS will terminate the installment agreement and begin collection action, which can include filing a federal tax lien or seizing (levying) your wages and/or bank accounts. |
| Passport | The notice also explains the denial or revocation of a U.S. passport under the FAST Act, which generally prohibits the State Department from issuing or renewing a passport for a taxpayer with seriously delinquent tax debt. The IRS points to IRS.gov/passports. |
Check your own notice
This page restates the IRS web page for the notice number printed as CP523, CP523 (SP) or CP623. Dates, amounts, tax years and the phone number or address that apply to you are printed on your notice, not on the IRS web page. If your notice number is different from this one, use the page for that number. If you are unsure a notice is real, the IRS contact information on the notice is the starting point; this page does not verify any notice.
IRS reference tools listed for this notice
The IRS page lists: Publication 1 (Your Rights as a Taxpayer), Publication 1660 (Collection Appeal Rights), Form 9465 (Installment Agreement Request), Notice 746 (Information About Your Notice, Penalty and Interest).
More IRS notice pages
Other notices explained in this set: IRS CP53 notice, IRS CP59 notice, IRS CP63 notice, IRS CP74 notice, IRS CP60 notice, IRS CP521 notice, IRS CP88 notice, IRS CP52 notice, IRS CP76 notice, IRS CP77 notice.
Sources
- IRS: Understanding your CP523 notice: every statement in the table above. Read November 2, 2026.
The IRS may update its notice pages. Wording here is summarized from the page as read on the date above. Not tax, legal or financial advice.
Frequently asked questions
What is a CP523 notice?
According to the IRS, it tells you the IRS intends to terminate your installment agreement and seize (levy) your assets because you have defaulted on the agreement. The same page covers CP523 (SP) and CP623.
How long do I have to contact the IRS after a CP523?
The IRS page says to contact it as soon as possible but no later than 30 days from the date of the notice.
What happens if I do not respond to a CP523?
The IRS page says it will terminate the installment agreement and begin collection action, which can include filing a federal tax lien or levying wages and/or bank accounts.
Can I appeal a CP523?
If you do not agree with the reason for the termination, the IRS says to contact it at the number on the notice. If you still disagree after talking with it, you have the right to file an appeal and request a hearing with the IRS Independent Office of Appeals.
Does the CP523 mention passports?
Yes. The IRS page says the notice also explains the denial or revocation of a U.S. passport under the FAST Act for seriously delinquent tax debt.
Not tax advice
This page summarizes an IRS web page and is not tax, legal or financial advice, and it does not describe your account. A CPA, an enrolled agent or the IRS can confirm what your notice means for you. Everything runs in your browser; nothing you enter is sent anywhere.