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IRS CP177 Notice

Notice of Intent to Levy and Your Right to a Hearing

The IRS says it intends to levy, and this is the notice on which it lists what it can take.

What is CP177? CP177 tells you the IRS intends to levy for unpaid taxes and that you have the right to request a Collection Due Process hearing.

What This Notice Means

CP177 tells you the IRS intends to levy for unpaid taxes and that you have the right to request a Collection Due Process hearing.

It is the most explicit of the intent-to-levy notices about consequences. On this page the IRS states what happens if you do not respond, and what property it can reach — neither of which it spells out on CP77 or CP90.

Why You Received This Notice

1
The IRS states this notice is about unpaid taxes. That is the only reason it gives on the CP177 page.

Important Deadline

The IRS does not state a number of days on the CP177 page. It says to respond by the due date on your notice.

That date is the one that governs. If you want to contest the levy, the IRS says to request a Collection Due Process hearing on Form 12153.

What You Should Do

Pay in full, if you can. The IRS states this avoids additional interest and applicable penalty charges.
If you cannot pay the amount you owe, the IRS says to review the alternatives to full payment and respond by the due date on your notice.
If you think the IRS has not credited a payment to your account, it says to upload proof of the payment using the Document Upload Tool with the access code printed on your notice.
If you disagree, request a Collection Due Process hearing on Form 12153. The IRS states you can appeal the intent to levy and other disagreements there.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

OIC

Taxpayers who cannot pay their full tax liability

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

Do NOT assume the deadline is 30 days. The IRS states no day count on this page. Use the due date printed on your notice.
Do NOT assume a levy is limited to a bank account. The IRS lists wages and other income, bank accounts, business assets, personal assets including your car and home, Alaska Permanent Fund Dividends and state tax refunds, and Social Security benefits.
Do NOT overlook the lien. The IRS states it may also file a Notice of Federal Tax Lien, which is a public notice to your creditors and can affect your ability to get credit.

Frequently Asked Questions

What kinds of property can the IRS levy?

The IRS answers this directly on the CP177 page: "Property can include wages and other income, bank accounts, business assets, personal assets (including your car and home), Alaska Permanent Fund Dividends and state tax refunds, and Social Security benefits."

What happens if I do not respond?

The IRS states it can attach a levy to your wages or bank accounts up to the amount owed, and that it may also file a Notice of Federal Tax Lien — a public notice to your creditors that the government has a right to your interests in your current assets and any assets you acquire after the lien is filed, which can affect your ability to get credit. It also states you may be subject to the FAST Act, under which the State Department is generally prohibited from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt.

A payment I made is not showing. What do I do?

The IRS states that if you think it has not credited a payment to your account, you should upload proof of the payment using the Document Upload Tool, entering the access code printed on your notice.

How do I appeal?

On Form 12153, Request for a Collection Due Process or Equivalent Hearing. The IRS states you can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing, and points to its Collection Due Process FAQs for more.

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Recommended Next Steps

Find the due date printed on your notice.
Check the balance against your own records before you do anything else.
If a payment is missing, the IRS route is the Document Upload Tool with the access code on the notice.
If you cannot pay in full, review the IRS payment options before the due date.

Sources and last reviewed

Understanding your CP177 notice — Internal Revenue Service, retrieved 2026-08-21
Form 12153, Request for a Collection Due Process or Equivalent Hearing — Internal Revenue Service, retrieved 2026-08-21
Publication 1660, Collection Appeal Rights — Internal Revenue Service, retrieved 2026-08-21
Publication 594, The IRS Collection Process — Internal Revenue Service, retrieved 2026-08-21
Collection due process (CDP) FAQs — 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.