{"id":20059,"date":"2017-06-14T12:00:00","date_gmt":"2017-06-14T12:00:00","guid":{"rendered":"https:\/\/resource-center.hrblock.com\/"},"modified":"2020-06-09T11:48:44","modified_gmt":"2020-06-09T16:48:44","slug":"irs-notice-cp523","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-notice-cp523\/","title":{"rendered":"IRS Notice CP523 &#8211; Intent to Levy &#038; Intent to Terminate Your Installment Agreement"},"content":{"rendered":"<h2>Your current installment agreement will be terminated if the past-due balance is not paid or other payment arrangements made, within 30 days of the date on the notice.<\/h2>\n<div id=\"attachment_33883\" style=\"width: 242px\" class=\"wp-caption alignright\"><a href=\"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/06\/CP523.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-33883\" class=\"size-medium wp-image-33883\" src=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/06\/CP523_Page_01-232x300.png\" alt=\"IRS Notice CP523\" width=\"232\" height=\"300\" srcset=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/06\/CP523_Page_01-232x300.png 232w, https:\/\/hrbcomlnp.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/06\/CP523_Page_01-768x994.png 768w, https:\/\/hrbcomlnp.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/06\/CP523_Page_01-791x1024.png 791w, https:\/\/hrbcomlnp.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/06\/CP523_Page_01.png 1700w\" sizes=\"auto, (max-width: 232px) 100vw, 232px\" \/><\/a><p id=\"caption-attachment-33883\" class=\"wp-caption-text\"><a style=\"float: right;\" href=\"https:\/\/www.hrblock.com\/tax-center\/wp-content\/uploads\/2017\/06\/CP523.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Click to enlarge<\/a><\/p><\/div>\n<p><strong>Type of notice: <\/strong>Unpaid balance<\/p>\n<p><strong>Likely next step:<\/strong> <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/bill-for-unpaid-taxes\/\">Address an unpaid tax bill<\/a><\/p>\n<p><strong>Also see:<\/strong> <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-penalties\/\">IRS penalties<\/a>, <a href=\"https:\/\/www.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/tax-dictionary-unfiled-back-tax-returns\/\">Unfiled returns<\/a><\/p>\n<h3>Why you received IRS Notice CP523<\/h3>\n<ol>\n<li>You are in an installment agreement with the IRS to pay a tax balance.<\/li>\n<li>You defaulted on your installment agreement for one or more of these reasons:\n<ul>\n<li>One or more payments were missed.<\/li>\n<li>You incurred a new unpaid balance.<\/li>\n<li>You didn&#8217;t file a tax return by the due date.<\/li>\n<\/ul>\n<\/li>\n<li>The IRS intends to terminate your installment agreement and to levy your assets if they fail to hear from you within 30 days.<\/li>\n<\/ol>\n<p><strong>Notice deadline:<\/strong> 30 days<\/p>\n<p><strong>If you miss the deadline:<\/strong> If you don&#8217;t contact the IRS by the deadline on the notice, the IRS will terminate your installment agreement and proceed with enforced collection action, such as filing a lien or issuing a levy on your wages and\/or bank accounts. Penalties and interest will accrue.<\/p>\n<h2>Want more help?<\/h2>\n<p>Your tax professional can deal with the IRS for you. Learn more about <a href=\"https:\/\/www.hrblock.com\/tax-offices\/extended-tax-services\/tax-audit\/audit-support.html\">H&amp;R Block\u2019s Tax Audit &amp; Notice Services<\/a>. Or make an appointment for a free consultation with a local tax professional by calling <strong>855-536-6504<\/strong> or <a href=\"https:\/\/www.hrblock.com\/tax-offices\/local-offices\/#!\/en\/office-locator\/\">finding a local tax pro<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Your current installment agreement will be terminated if the past-due balance is not paid or other payment arrangements made, within 30 days of the date on the notice. Type of notice: Unpaid balance Likely next step: Address an unpaid tax bill Also see: IRS penalties, Unfiled returns Why you received IRS Notice CP523 You are [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,51],"tags":[],"class_list":["post-20059","post","type-post","status-publish","format-standard","hentry","category-irs","category-audits-and-tax-notices"],"acf":[],"yoast_head":"<title>IRS Notice CP523 - Intent to Terminate Your Installment Agreement | H&amp;R Block<\/title>\n<meta name=\"description\" content=\"Learn more about form CP523, why you received it, and how to handle an IRS CP523 notice with help from the tax experts at H&amp;R Block.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hrbcomlnp.hrblock.com\/tax-center\/irs\/audits-and-tax-notices\/irs-notice-cp523\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IRS Notice CP523 - 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