critical urgencytypical response window: 30 days
IRS Notice CP523: Installment Agreement Default
What it means
You defaulted on your payment plan — the IRS can terminate it and levy.
What to do
Cure the default, reinstate the agreement, or renegotiate.
Verify it's real. The IRS contacts you by mail first — never by phone, email, or text demanding payment. The notice includes a number in the top-right corner and instructions on irs.gov. When in doubt, log into your IRS online account rather than calling a number on the letter.
FAQ
What is IRS notice CP523?
You defaulted on your payment plan — the IRS can terminate it and levy.
How long do I have to respond to CP523?
You typically have 30 days from the notice date. The deadline is printed on the notice itself — use that, not this estimate.
Should I get professional help for CP523?
Yes — notices at this stage of the collection process are where an EA, CPA, or tax attorney can prevent enforcement and negotiate terms. Most offer a free consultation.