IRS CP140 Notice
Your Overdue Business Account Was Assigned to a Private Collection Agency
The business version of CP40, with a different verification method: you give five digits, the agency gives five back.
What is CP140? CP140 tells you the IRS assigned your overdue tax account to a private collection agency.
What This Notice Means
CP140 tells you the IRS assigned your overdue tax account to a private collection agency.
The verification method described here is more specific than on CP40, and it is worth knowing exactly, because it is two-way: the IRS states the agency will ask you for the first five numbers of the Taxpayer Authentication number in your notice, and will then provide the last five to complete the verification.
That second half is the part that protects you. A caller who cannot supply the last five digits has not been given your account.
The payment instructions on this notice are business ones — the IRS asks for a business name and employer identification number on a mailed payment.
Why You Received This Notice
- 1The IRS states it assigned your overdue tax account to a private collection agency.
- 2It states it is required by law to contract with qualified private debt collection agencies to collect certain overdue federal taxes.
Important Deadline
The IRS publishes no number of days on the CP140 page. It describes the verification procedure and the payment routes.
What You Should Do
- Work with the assigned private collection agency to resolve the overdue account.
- Complete the two-way verification: the IRS states the agency will ask for your name and address of record, then ask you for the first five numbers of the Taxpayer Authentication number in your notice, and will provide the last five itself.
- To pay online, the IRS points to its Make a payment page.
- To pay by mail, the IRS states to make the payment payable to the United States Treasury, include your business name, employer identification number, and the tax form and period on the payment, and send it to the Internal Revenue Service, Kansas City, MO 64999-0010.
- The IRS points to Publication 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency.
Resolution Options That May Help
What NOT to Do
- Do NOT give the whole authentication number. The IRS describes you supplying the FIRST FIVE and the agency supplying the last five. A caller asking for all ten is not following the published procedure.
- Do NOT mail a payment without the identifiers. The IRS asks for the business name, EIN, tax form and period on the payment itself.
- Do NOT assume a payment plan is unavailable because the account went to an agency. The IRS states the agency will work with you to set one up if you cannot pay in full.
Frequently Asked Questions
How do I verify the agency is really under contract with the IRS?
Why was my account transferred?
Can I request a payment plan?
Need Help With This Notice?
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Related Notices
Recommended Next Steps
- Find the Taxpayer Authentication number and the agency name on the notice.
- Check the agency name against the IRS private debt collection page before speaking to anyone.
- Note the first five digits, and expect the agency to give you the last five.
Sources and last reviewed
- Understanding your CP140 notice — Internal Revenue Service, retrieved 2026-08-21
- Private debt collection — Internal Revenue Service, retrieved 2026-08-21
- Publication 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency — Internal Revenue Service, retrieved 2026-08-21
Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.