Skip to main content
Critical — Act Immediately

Understanding IRS Notice CP297:
Final Notice of Intent to Levy — Business
and How to Respond

Last Verified:
IRS Notice CP297
Photo by Sean Pollock on Unsplash

The Raw Code: What CP297 Actually Says

This is the IRS's final notice before levying your business assets, accounts receivable, or business bank accounts. You have 30 days to request a hearing.

The Detangler™ — Plain English

Same as CP90 but they're coming for your BUSINESS. Bank accounts, receivables, equipment — all on the table. If they levy your business accounts, you can't make payroll. 30 days. File the hearing request. NOW.

What You Must Do Now

File Form 12153 immediately. Business levy can kill operations overnight. Retain an Enrolled Agent today.

Get Free EA Assessment

Frequently Asked Questions

What is IRS Notice CP297?

This is the IRS's final notice before levying your business assets, accounts receivable, or business bank accounts. You have 30 days to request a hearing.

What should I do when I receive CP297?

File Form 12153 immediately. Business levy can kill operations overnight. Retain an Enrolled Agent today.

How serious is IRS Notice CP297?

Critical — Act Immediately. Immediate professional representation is strongly advised.

IRS Authority References

TaxFreshStartDirect

Federally licensed Enrolled Agent advocacy for taxpayers facing IRS collections, liens, and garnishments across all 50 states.

Jurisdiction

Enrolled Agents hold federal licenses — we represent taxpayers in all 50 states, remotely or in-person.

50-State Active Coverage
!

Disclaimer: TaxFreshStartDirect.org is a private advocacy firm and is not affiliated with the IRS. Results vary based on individual tax situations. Past performance is not indicative of future results. Enrolled Agents are federally licensed tax practitioners authorized to represent taxpayers before the IRS under Circular 230.

© 2026 TaxFreshStartDirect.org — All rights reserved.

Cookies on this site

We use cookies and similar tools for analytics. They load only if you click Accept.