- What it means
- The Spanish-language version of the CP523 notice. The meaning, deadline, and response are the same.
- Respond within
- 30 days from the date on the notice
- What to send
- The missed payment and any new balance, or a request to reinstate or revise the agreement, or Form 12153.
- When to get help
- If you cannot cure the default within 30 days, use the hearing right to propose a revised plan.
What the letter says
The IRS issues this notice in Spanish to taxpayers who requested Spanish-language correspondence. It says the same thing as the CP523: You missed a payment or broke a term of your installment agreement. The agreement will terminate in 30 days and the IRS intends to levy.
What to do
Follow the CP523 page. The response window and the options are identical. You may respond in English or Spanish.
What to gather
- The notice
- The agreement terms and payment history
- Any new balance due notice
- Form 12153 if needed
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.