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IRS CP522 Notice

The IRS Is Reviewing Your Installment Agreement

Call by the date on the notice, with Form 433-F filled in. Do not mail the form — the IRS says it will not arrive in time.

What is CP522? CP522 tells you the IRS is reviewing your installment agreement and needs updated financial information, and that the agreement will be terminated if you do not call by the date on the notice.

What This Notice Means

CP522 tells you the IRS is reviewing your installment agreement and needs updated financial information, and that the agreement will be terminated if you do not call by the date on the notice.

There is one instruction on this page that runs against every instinct a person has when handed a tax form, and getting it wrong terminates the agreement: DO NOT MAIL FORM 433-F. The IRS states it will not receive it in time. The form is to be completed and then read out over the phone.

The IRS also explains why the review is happening at all: you agreed to it when the agreement was granted for less than the minimum payment amount usually required.

Why You Received This Notice

  • 1
    The IRS states it is reviewing your installment agreement and needs updated financial information.
  • 2
    It states you agreed to this review when it granted the agreement for less than the minimum payment amount usually required.

Important Deadline

The IRS says to call by the date on your notice, and states the consequence directly: otherwise the installment agreement will be terminated and it will bill you for the full amount of tax you owe.

It publishes no number of days. The date is on the notice.

What You Should Do

  • Download and complete Form 433-F, Collection Information Statement, with your current income and expenses, and review and complete any supplementary items referenced within it.
  • Call the IRS at 800-831-0273 to review the information from Form 433-F, by the date on your notice.
  • Do NOT mail Form 433-F. The IRS states it will not receive it in time to prevent the agreement being terminated.
  • The IRS suggests considering alternative ways to pay that may not have been available when you signed up.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

  • Do NOT mail the form. This is the IRS's own emphasis on this notice, and the consequence of doing it is termination.
  • Do NOT assume the payment can only go up. The IRS states the payment amount may decrease, increase, or stay the same based on the information you provide.
  • Do NOT let the date pass. The IRS states that if it does not hear from you, it terminates the agreement, and that re-establishing one afterwards may cost an additional user fee.

Frequently Asked Questions

Why is the IRS reviewing my agreement?
The IRS states: "To help us determine the correct monthly payment amount for your installment agreement (IA). You agreed to this review when we granted the IA for less than the minimum payment amount usually required." It adds that your payment amount may decrease, increase, or stay the same based on the information you provide.
Why should I not mail Form 433-F?
The IRS states: "If you mail Form 433-F, we won't receive it in time to prevent your installment agreement from being terminated. Your installment agreement will be terminated if we don't hear from you by the date of the notice." The form is completed and then reviewed with the IRS by telephone on 800-831-0273.
What happens if I do not call?
The IRS states it will terminate the agreement and you may receive a bill for the entire balance owed, and that if an agreement is re-established after termination you may owe an additional user fee for that service.

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Related Notices

CP521Your Installment Agreement Payment Is DueCP523Intent to Terminate Your Installment Agreement and LevyCP166Your Direct Debit Payment Could Not Be TakenLT27Your Payment Plan Application Was Not ReceivedCP504Notice of Intent to Levy (IRC §6331(d))

Recommended Next Steps

  • Get Form 433-F and fill it in before you call — the call is a review of what is on it.
  • Find the date on the notice and call 800-831-0273 before it.
  • Gather the supporting items Form 433-F references, since the review is about current income and expenses.

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.