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IRS CP523: Intent to Terminate Your Payment Plan

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What this letter means

The IRS plans to end your installment agreement and may start collection action.

Why you probably got it

A payment was missed, a new balance came up, or a required return was not filed.

Your deadline

Act before the date on the notice to keep the agreement in place.

What to do next

  1. Find out why the plan defaulted: missed payment, new balance, or missing return.
  2. Catch up the payment or file the missing return.
  3. Call the number on the notice to reinstate the plan.
  4. Read the appeal rights explained in the notice.
Scam check: The IRS starts contact by mail. It will never demand payment by gift card, wire transfer, or cryptocurrency, or threaten immediate arrest. Pay only at IRS.gov or by check to the U.S. Treasury, and confirm any phone number at IRS.gov before calling.

This is general information, not legal, tax, or financial advice for your specific situation. Every case is different. Always check the dates and amounts printed on your own documents.

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