What comes after a CP523 notice?

When you receive a CP523 notice, the IRS is giving you 30 days to contact them regarding your most recent failed payment on the agreed installment agreement between you and the IRS. 

To answer the question, “What comes after a CP523 notice?”, you will need to contact the IRS directly or hire a tax specialist to get in contact with the IRS on your behalf. 

These are the additional countdown timelines to consider for the Notice CP523:

Important note: The IRS sends out a registered mail which notifies them once the CP523 notice has been received in your mail. 

  • Day 30th – After 30 days of no contact from the date shown on the notice, the IRS will terminate any installed agreement payment plan.
  • Day 46th – You have 46 days to appeal a defaulted agreement, if not the IRS will terminate the agreed installment agreement.
  • Day 76th – You are given 30 days after the termination to submit an appeal of the termination agreement

After 90 days or possibly earlier of no contact made to the IRS the seizing of your wages, properties, bank accounts, and tax liens will begin.