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IRS CP77 Notice

Notice of Intent to Levy and Your Right to a Hearing

The IRS says it intends to levy. The hearing comes before the levy on this one — the date is printed on the notice.

What is CP77? CP77 tells you the IRS intends to levy — to take property or rights to property to pay an unpaid tax — and that you have the right to a Collection Due Process hearing.

What This Notice Means

CP77 tells you the IRS intends to levy — to take property or rights to property to pay an unpaid tax — and that you have the right to a Collection Due Process hearing.

This is a PRE-levy notice. The IRS states its intent and the hearing right in the same sentence, which means the hearing is available before the levy happens. That is the difference between this notice and CP90C, CP297A, CP297C, CP242, LT73 and LT75, which report a levy the IRS has already made.

Why You Received This Notice

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    The IRS states this notice is about unpaid taxes. That is the only reason it gives on the CP77 page.

Important Deadline

The IRS does not state a number of days on the CP77 page. It directs you to the notice itself.

Work from the date printed on your own notice, not from a number you read anywhere else. If you want to contest the levy, the IRS says to request a Collection Due Process hearing on Form 12153.

What You Should Do

  • Read the notice. The IRS says it explains its actions.
  • Pay what you owe, if you can.
  • If you cannot pay in full immediately, the IRS points to its payment plans, and separately to the offer in compromise.
  • If you disagree, request a Collection Due Process hearing 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 that hearing.
  • If you want someone to deal with the IRS for you, the notice points to Form 2848, Power of Attorney and Declaration of Representative.

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 a standard 30 days. The IRS publishes no day count on this page; the date on your notice is the one that governs.
  • Do NOT confuse this with a notice reporting a levy already made. CP77 says the IRS intends to levy. CP90C, CP297A and CP297C say it already has.
  • Do NOT ignore it because it is not the first notice you have had. The IRS states that if the balance is unpaid 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.

Frequently Asked Questions

Is this the same as CP90 or LT11?
They are all pre-levy notices that carry a Collection Due Process hearing right, and the IRS describes them in nearly the same words. What differs is which IRS system issued yours and what the notice itself says — read the notice you received rather than assuming from the code. What they have in common is the part that matters: the hearing is available before the levy, and the date to act by is printed on the notice.
What can the IRS take?
The IRS does not list levy sources on the CP77 page. On the CP177 page, which is the same intent-to-levy notice for a different account type, it 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.
Does requesting a hearing stop the levy?
The IRS states on this page that you can appeal the intent to levy at a Collection Due Process hearing. It does not state on this page what happens to the levy while the request is pending, and this page will not fill that in. Publication 1660, Collection Appeal Rights, is the IRS publication on the subject and it is linked below.

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Related Notices

CP90Final Notice of Intent to LevyCP177Notice of Intent to Levy and Your Right to a HearingCP297Final Notice - Businesses - Intent to LevyLT11LT11 / Letter 1058: Notice of Intent to Levy and Your Right to a HearingCP504Notice of Intent to Levy (IRC §6331(d))

Recommended Next Steps

  • Find the response date printed on your notice.
  • Decide whether you are disputing the levy, the liability, or neither. Form 12153 is for the first two.
  • If you cannot pay in full, look at the IRS payment plan options before the date on the notice rather than after it.
  • If a passport matters to you, read what the IRS publishes on passport certification.

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.