On the paper
Look for the missed payment, filing issue, or other reason stated in the notice. Compare it with your payment records.
Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.
General next steps
- Check whether the payment identified in the notice cleared your bank or IRS account.
- Review whether required returns and payments were filed or made as described in the agreement.
- Follow the notice instructions promptly if you believe the default is an error or need to discuss the agreement.
Timing
The IRS says to contact it as soon as possible and no later than 30 days from the date of the notice. Your CP523 controls the action date.
What this page cannot tell you
This page does not determine whether the agreement should be reinstated or modified.
Official sources
If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.