Critical - Immediate Action Required

IRS CP297A Notice

Notice of Levy Already Made — No Pre-Levy Hearing Because of an Earlier One

The levy has happened. The IRS says a hearing you requested in the last two years is why there was no hearing first.

What is CP297A? CP297A tells you the IRS has levied your assets for unpaid taxes, and that you have the right to a Collection Due Process hearing.

What This Notice Means

CP297A tells you the IRS has levied your assets for unpaid taxes, and that you have the right to a Collection Due Process hearing.

The IRS gives a specific reason there was no hearing beforehand, and it is worth reading closely because it is different from the reason on CP90C and CP297C. Its words: "You’re not eligible for a pre-levy hearing under IRC Section 6330 because you (or your predecessor) already requested an earlier hearing within the last two years for a period that ended with the beginning of the period shown on the notice."

In other words: the IRS says a hearing was already available to you recently, on an adjacent period, and that is why this levy came without one. The post-levy hearing right on this notice still stands.

Why You Received This Notice

1
The IRS states it levied your assets for unpaid taxes.
2
It states you are not eligible for a pre-levy hearing under IRC section 6330 because you, or your predecessor, already requested an earlier hearing within the last two years for a period that ended with the beginning of the period shown on the notice.
3
It states it has already sent you several notices about the amount you owe.

Important Deadline

The IRS does not state a number of days on the CP297A page. The date is on your notice.

The 30-day figure people associate with a Collection Due Process request belongs to a notice sent before a levy. This one arrives after. Use the date printed on your notice.

What You Should Do

Read the notice. The IRS states it explains its actions.
Pay what you owe, or request a payment plan if you cannot pay the full amount.
If you disagree, request a Collection Due Process hearing on Form 12153. The IRS states you can appeal the levy and other disagreements there.
The IRS also names the offer in compromise, and Form 2848 to authorize someone to contact it on your behalf.

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 read the two-year explanation as removing your hearing right. The IRS states on the same notice that you have one.
Do NOT assume this is the same exception as CP90C or CP297C. Those two say federal contractors have no pre-levy right. This one says an earlier hearing on an adjacent period is the reason.
Do NOT carry a 30-day deadline across from a pre-levy notice.

Frequently Asked Questions

Why did the IRS levy without a hearing first?

The IRS states: "You’re not eligible for a pre-levy hearing under IRC Section 6330 because you (or your predecessor) already requested an earlier hearing within the last two years for a period that ended with the beginning of the period shown on the notice." It adds that it has already sent several notices about the amount owed.

Do I still have a hearing right?

Yes. The IRS states on this notice that you have the right to a Collection Due Process hearing, and that you can appeal the levy and other disagreements there. It is requested on Form 12153.

How is this different from CP297C?

Both report a levy already made and both carry a post-levy hearing right. The reason given for skipping the pre-levy hearing is different: CP297A points to an earlier hearing you requested within the last two years on an adjacent period, and CP297C states that federal contractors do not have the right to a pre-levy hearing.

Need Help With This Notice?

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Recommended Next Steps

Find the date printed on your notice.
Identify the tax period the notice covers, and the earlier period the IRS says you already had a hearing for. The exception it is relying on turns on those two periods being adjacent.
If you cannot pay, the IRS states you can apply online for a payment plan.
The IRS states you may also 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.

Sources and last reviewed

Understanding your CP297A notice — Internal Revenue Service, retrieved 2026-08-21
26 U.S.C. §6330 — Notice and opportunity for hearing before levy — United States Code, retrieved 2026-08-21
Form 12153, Request for a Collection Due Process or Equivalent Hearing — Internal Revenue Service, retrieved 2026-08-21
Publication 594, The IRS Collection Process — Internal Revenue Service, retrieved 2026-08-21
Revocation or denial of passport in cases of certain unpaid taxes — 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.