IRS CP297 Notice: Final Notice of Intent to Levy (Business)
A CP297 is the IRS's final notice of intent to levy sent to a business — usually over unpaid payroll taxes — giving you exactly 30 days to request a Collection Due Process hearing before the IRS can levy bank accounts, receivables, and other business property.
Deadline calculator
The CP297 clock runs from the date printed on the notice — not the day you opened it.
Estimate only, based on the standard 30-day CP297 window. Your notice controls — always use the specific date printed on it.
What a CP297 actually means
The CP297 is the business-side twin of the CP90/LT11 final notices individuals receive. It means the balance — most often employment taxes from Forms 941 — has moved through the reminder sequence without resolution, and the IRS is one step from taking money: business bank accounts, merchant deposits, and accounts receivable (a levy served on your customers) are all fair game after the window closes.
Payroll tax debt is the debt the IRS chases hardest, because most of it is money withheld from employees' paychecks. If the business can't pay, the IRS can pursue the Trust Fund Recovery Penalty — personally assessing the trust-fund portion against owners, officers, or anyone who controlled the money. That makes the 30-day CDP window on a CP297 doubly important: it's your chance to set a resolution before both the business and its people are exposed.
What to do, step by step
- 1Mark the 30-day deadline from the notice date — the Collection Due Process window is strict.
- 2File Form 12153 (Request for a Collection Due Process Hearing) before the deadline; a timely request generally stops levy action while the case is heard.
- 3Get current on filings and federal tax deposits — the IRS won't grant a payment arrangement to a business that's still falling behind on this quarter's deposits.
- 4Prepare business financials (Form 433-B) and propose a realistic resolution: an in-business installment agreement, or an Offer in Compromise where the numbers support one.
- 5If payroll taxes are involved, get professional representation now — the Trust Fund Recovery Penalty interviews (Form 4180) that often follow are not something to walk into unprepared.
Common questions
What's the difference between a CP297 and a CP90?+
Same letter, different taxpayer: the CP90 goes to individuals, the CP297 goes to businesses. Both are final notices of intent to levy carrying the 30-day Collection Due Process appeal right — the last required warning before the IRS can seize funds.
Can the IRS levy my business bank account after a CP297?+
Once the 30-day window passes without a CDP request or a resolution, yes — bank accounts, merchant processors, and even your customers (through an accounts-receivable levy) can be served without further warning.
Can the IRS come after me personally for my company's payroll taxes?+
For the trust-fund portion — the income tax and FICA withheld from employees' checks — yes. The Trust Fund Recovery Penalty lets the IRS assess that amount personally against anyone who was required to collect and pay it and willfully didn't, including owners, officers, and sometimes bookkeepers. Corporate or LLC structure does not block it.
What is a CP297A?+
A CP297A says the IRS has already issued a levy — typically on a state tax refund or federal contractor payments — and explains your hearing rights after the fact. It's a step past the CP297, and the account needs immediate attention.
Checked against IRS primary sources — see how we source these guides. You can verify any notice directly at IRS.gov. The dates and instructions printed on your specific notice always control.
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