Your Tax Letter Scan result

CP523Payment plan

The IRS says a payment agreement may be in default.
Installment agreement default.

Start hereCheck why the agreement changedKeep the original letter and its envelope with your records.

These results are general information generated by software. They are not legal advice, no attorney has reviewed them, and they may not capture everything in your situation. No attorney-client relationship exists between you and anyone as a result of this diagnostic.

Tax Letter Scan is a self-directed technology platform that provides general educational information. It does not provide legal, tax, accounting, or financial advice, and it does not create an attorney-client or other professional relationship. No professional reviews your scan or any generated materials. You decide how to proceed and should consult a qualified professional for advice about your facts.

What this code means

The IRS says CP523 means it intends to terminate an installment agreement and levy assets because the agreement is in default.

Check this on your paper

Look for the missed payment, filing issue, or other reason stated in the notice. Compare it with your payment records.

General next-step checklist

  1. 01

    Check whether the payment identified in the notice cleared your bank or IRS account.

  2. 02

    Review whether required returns and payments were filed or made as described in the agreement.

  3. 03

    Follow the notice instructions promptly if you believe the default is an error or need to discuss the agreement.

What this result cannot tell you

This tool does not determine whether the agreement should be reinstated or modified.

This is a category, not a prediction.

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The Action Pack

A deeper, notice-specific workbook you can print, mark up, and keep with the letter. Built for the CP523.

No professional reviews, approves, or personalizes this pack. It is general educational information, not advice.

  • A notice-specific verification worksheet
  • A document list built for this exact notice family
  • Common response paths, without choosing one for you
  • Details people often miss on this notice
  • Official help links plus printable call and mailing records
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