IRS Letter 297
Intent to Levy State Tax Refund and a Right to a CDP Hearing
IRS Letter 297 is a notice that the IRS intends to levy your state tax refund to collect on a federal tax debt.
This notice also informs you of your right to a Collection Due Process Hearing. This is a very important notice providing a very limited time to file a timely appeal. A phone call to the IRS does NOT extend the deadline to timely appeal. By timely appealing this notice, the IRS is prohibited from pursuing collection action against you for the balance due referenced in the notice AND you are provided rights to Tax Court review if the IRS fails to follow the law, a very powerful weapon to utilize during negotiations with the IRS.
It is highly recommended that you contact a tax lawyer to discuss your appeal rights immediately upon receiving this notice.
▸ Why Did I Get a Letter 297?
You received IRS Letter 297 because:
You have an unpaid federal tax debt
The IRS has sent previous notices and has not received full payment
You are expecting a state income tax refund, and the IRS intends to seize it
This levy is part of the SITLP enforcement effort
▸ What’s in the Letter?
IRS Letter 297 includes:
A formal notice that the IRS will take your state tax refund
The total amount you owe in back taxes, interest, and penalties
A deadline to act before the levy is processed
Instructions on how to request a Collection Due Process (CDP) hearing
▸ What Should You Do?
Do not ignore this letter. This is your final opportunity to act.
Call a tax attorney immediately. Waiting too long can result in seizure of funds and further collection actions.
Review the amount due and check whether any of it is in dispute.
If appropriate, request a CDP hearing (Form 12153) before the deadline.
Work with a professional to stop the levy and resolve the tax issue.
▸ Contact a Tax Attorney Immediately
IRS Letter 297 is one of the most urgent IRS enforcement letters. Once your refund is taken, it may be hard to recover it, and the IRS may escalate to wage garnishments or bank levies next.
A tax attorney can help you:
File a fast response to stop the levy
Request a hearing and protect your appeal rights
Negotiate with the IRS to prevent further enforcement
Challenge the underlying tax debt if appropriate
▸ Why Choose Scammahorn Law Firm?
We represent individuals and businesses nationwide, helping resolve IRS issues effectively and professionally. As a dedicated tax law firm, we understand the intricacies of CP notices and how to protect your finances.
▸ Schedule a Confidential Consultation
Don’t wait for penalties and interest to stack up. If you’ve received CP11, speak with a tax attorney today.
Call (903) 595-1000 or fill out this quick form to schedule a consultation.
