U.S. · IRS notices
IRS CP77 notice, intent to levy, hearing rights.
What the IRS says this notice is, what it asks, and where to respond.
CP77 (printed by the IRS as CP77): The IRS intends to levy certain assets for unpaid taxes. The page says you have the right to a Collection Due Process hearing. Deadline as printed by the IRS: The IRS page prints no response deadline for this notice. Check your notice itself for the dates it states.
Look up a part of the CP77 page
Result
What the IRS says about the CP77 notice
| Topic | What the IRS page says |
|---|---|
| What it is | The IRS intends to levy certain assets for unpaid taxes. The page says you have the right to a Collection Due Process hearing. |
| What it asks | Read the notice carefully; it explains the IRS actions. Pay what you owe. The page also lists, as options you may want: request a payment plan if you cannot pay in full immediately, submit an offer in compromise, or send Form 2848 so someone such as an accountant can contact the IRS for you. |
| Deadline as printed | The IRS page prints no response deadline for this notice. Check your notice itself for the dates it states. |
| Where to respond | To disagree, request a Collection Due Process hearing on Form 12153. For payment options, call the phone number on your notice. |
| If you disagree | Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing. The page says you can appeal the intent to levy and other disagreements at that hearing. |
| If you do not respond | The page does not state a consequence beyond the stated intent to levy certain assets. |
| Cannot pay in full | You can request a payment plan. Call the phone number on the notice to talk about payment options. |
| Passport | The IRS page says you may also be subject to the FAST Act, which generally prohibits the State Department from issuing or renewing a passport for a taxpayer with seriously delinquent tax debt. |
Check your own notice
This page restates the IRS web page for the notice number printed as CP77. 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 594 (The IRS Collection Process), Publication 1660 (Collection Appeal Rights), Form 12153, Notice 746, Taxpayer Federal and State Levy Programs.
More IRS notice pages
Other notices explained in this set: IRS CP523 notice, 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.
Sources
- IRS: Understanding your CP77 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 CP77 notice?
According to the IRS, it says the IRS intends to levy certain assets for unpaid taxes and that you have the right to a Collection Due Process hearing.
How do I disagree with a CP77?
Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing.
What can a Collection Due Process hearing cover?
The IRS page says you can appeal the intent to levy and other disagreements you have at the hearing.
What if I cannot pay what I owe?
The IRS page says you can request a payment plan; call the phone number on the notice to discuss payment options.
Does the CP77 page give a response deadline?
No. The IRS page does not print a deadline, so check the dates stated on your own notice.
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.