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IRS CP297C Notice

Notice of Levy Already Made — Federal Contractor, No Pre-Levy Hearing

The levy has happened. The IRS says federal contractors do not get a hearing beforehand — you get one after.

What is CP297C? CP297C 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

CP297C tells you the IRS has levied your assets for unpaid taxes, and that you have the right to a Collection Due Process hearing.

The reason there was no hearing first is stated plainly: "Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe."

That is a status-based exception, not a procedural one. It applies because of who the taxpayer is to the government, not because of anything about the balance. The hearing right itself is not removed — it arrives after the levy instead of before it.

Why You Received This Notice

  • 1
    The IRS states it levied your assets for unpaid taxes.
  • 2
    It states federal contractors do not have the right to a pre-levy hearing.
  • 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 CP297C page. The date is on your notice.

Do not import the 30-day Collection Due Process figure here. That figure belongs to a notice issued before a levy; this one reports a levy already made, and the IRS publishes no day count for the post-levy opportunity.

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 for you.

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 conclude the contractor exception means you have no appeal. The IRS states on the same notice that you have a Collection Due Process hearing right.
  • Do NOT assume the exception applies because of the size or age of the balance. The IRS ties it to federal contractor status.
  • Do NOT use a 30-day deadline read on another notice.

Frequently Asked Questions

Why did the IRS levy without a hearing first?
The IRS states: "Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe." CP90C carries the same exception with its statutory basis given as Internal Revenue Code section 6330(f).
Do I still get a hearing?
Yes. The IRS states this notice carries the right to a Collection Due Process hearing, and that you can appeal the levy and other disagreements at it. It is requested on Form 12153.
What is the difference between CP297A and CP297C?
Both report a levy already made and both carry a post-levy hearing right. CP297A gives the reason as an earlier hearing you requested within the last two years for an adjacent period. CP297C gives the reason as federal contractor status. Which one you received tells you which exception the IRS is relying on.

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Related Notices

CP297Final Notice - Businesses - Intent to LevyCP297ANotice of Levy Already Made — No Pre-Levy Hearing Because of an Earlier OneCP90CNotice of Levy Already Made, and Your Right to a HearingCP90Final Notice of Intent to LevyLT11LT11 / Letter 1058: Notice of Intent to Levy and Your Right to a Hearing

Recommended Next Steps

  • Find the date printed on your notice.
  • If you are appealing, Form 12153 is the form the IRS names.
  • 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

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.