How is a CP297 different from an LT11?

They serve a similar legal function — both notify you of your right to a Collection Due Process hearing before levy. The specific notice you receive may depend on the type of tax (individual vs. business), the collection track, or whether a revenue officer is assigned.

What happens at a Collection Due Process hearing?

An independent IRS appeals officer reviews your case. You can propose a collection alternative (installment agreement, Offer in Compromise), dispute the underlying liability (if you never had a prior opportunity to contest), or argue that collection would cause economic hardship.

Notice CP297 - Notice of Levy Right

Type: Hearing Rights | Level: medium

IRC Section: IRC § 6330

Response Deadline: 30 days

⚠ Deadline: Your notice will specify the deadline to request a hearing — typically 30 days. Filing Form 12153 stops levy action while your case is reviewed. After the deadline, you lose the formal hearing right and the IRS can proceed with enforced collection.

The IRS is giving you one last chance to contest a levy through a formal hearing. This notice explains your right to a Collection Due Process hearing and your deadline to request one. If you miss the deadline, the levy proceeds without further notice.

A CP297 notifies you of your right to a hearing after the IRS has issued a notice of levy. It explains your Collection Due Process rights and the deadline to request a hearing. This is similar to an LT11 but may be issued in different circumstances depending on the type of tax and collection track.

Common Triggers

Pre-levy notice
Right to hearing
Collection action pending

Resolution Steps

Step 1: Review the hearing request deadline
Step 2: Contact us to help prepare your request
Step 3: Gather financial documentation
Step 4: Consider what collection alternative to propose
Step 5: File request within 30 days

Common Questions About CP297

How is a CP297 different from an LT11?: They serve a similar legal function — both notify you of your right to a Collection Due Process hearing before levy. The specific notice you receive may depend on the type of tax (individual vs. business), the collection track, or whether a revenue officer is assigned.
What happens at a Collection Due Process hearing?: An independent IRS appeals officer reviews your case. You can propose a collection alternative (installment agreement, Offer in Compromise), dispute the underlying liability (if you never had a prior opportunity to contest), or argue that collection would cause economic hardship.

Notice CP297 - Notice of Levy Right

Common Triggers

Resolution Steps

Common Questions About CP297

Related Notices

Additional Resources

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