Project 01708

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CP523A Page 2 Your right to request an appeal This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). THIS NOTICE IS YOUR NOTICE OF INTENT TO LEVY (Internal Revenue Code Section 6331 (d)). PLEASE RESPOND IMMEDIATELY TO AVOID ENFORCED COLLECTION ACTION. As currently presented, this critical statement is embedded within the body of the notice without adequate visual emphasis. Given the severity of an Intent to Levy, this language should be prominently highlighted—using all caps, bolding, and/or boxed formatting—to ensure that taxpayers do not inadvertently overlook it.
A Notice of Intent to Levy represents one of the most serious actions the IRS can take against a taxpayer. The potential loss of wages, bank funds, or property creates a high level of fear and anxiety for taxpayers—particularly those who may already be facing financial hardship. When such a consequential warning is presented without distinction from surrounding text, taxpayers are less likely to recognize the urgency of their situation. This may lead to delayed response or inaction, ultimately causing unnecessary harm and increasing IRS enforcement costs.
Enhancing the visibility of this statement aligns with the IRS’s commitment to clear communication, taxpayer rights, and early resolution. It helps taxpayers understand that they still have an opportunity to resolve the matter before enforced collection occurs. Emphasizing the levy warning proactively supports voluntary compliance, reduces confusion, and may decrease the volume of follow-up calls and escalation.

This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)).

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CP523A Page 2 You have the right to request an appeal to the IRS Independent Office of Appeals any proposed termination or termination of your installment agreement under the Collection Appeals Program. You have the right to request an appeal with the IRS Independent Office of Appeals if the IRS proposes to terminate or terminates your installment agreement under the Collection Appeals Program. This sentence is grammatically awkward and confusing as written. It appears to be missing words. As currently phrased, it could easily cause misunderstanding about the taxpayer’s appeal rights.

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CP523A Page To use the tool, scan the QR Code below or visit IRS.gov/DUTReply and enter access code 189ru-74981. To use the tool, scan the QR Code to the right or visit IRS.gov/DUTReply and enter access code 189ru-74981. The QR Code is located to the right of the text, not below it.

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CP523A Page 2 To use the tool, scan the QR Code below or visit IRS.gov/DUTReply and enter access code 189ru-74981. To use the tool, scan the QR Code to the right or visit IRS.gov/DUTReply and enter access code 189ru-74981. The QR Code is located to the right of the text, not below it.

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CP 523A Pg 4 Add: TAS Standard Language
– Short Language – Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at www.TaxpayerAdvocate.irs.gov/contact-us or call 877-777-4778. Use the Taxpayer Roadmap at www.TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system. Include the TAS QR Code. & TBOR link Add TAS information, which may be especially useful and important to taxpayers technologically challenged.

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CP523 A,C,D,F,G All headers Pg 1-4 Currently, these are left justified Center Justify Increases readability, separates header info from detail info found under it.

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Page 1, sentence 1 … you failed to pay a new tax liability Bold: … you failed to pay a new tax liability Alternatively, … Underline: you failed to pay a new tax liability
Draws attention to the reason for receiving the Notice

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Page 1 We need to hear from you within 30 days to prevent your installment agreement form being terminated We need to hear from you by XX/XX/XXXX, (which is 30 days from the date of this Notice) to prevent your installment agreement form being terminated – This should be consistently applied to each notice. Providing a specific date for a response eliminates confusion.

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Page 1 ! Notice of intent to terminate your installment agreement Add: ! at the end of the sentence. “! Notice of intent to terminate your installment agreement !” Symmetry

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Page 1, Sentence 2 We need to hear from you within 30 days to prevent your installment agreement from being terminated. Insert a return to move the sentence to the next row. Symmetry

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Page 2, Billing Summary Move to top of page 3 Co-locates all associated billing calculation info in a continuous flow.

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Page 2, Billing Summary 2nd sentence: You’ll receive this notice for each tax period that you owe. Revise: You’ll receive this a separate notice for each tax period that you owe. Clarifies that it’s a separate notice for each . . .

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Page 4, 1st section, 3rd bullet Review the enclosed Pub 594, IRS Collection Process Add: https://www.irs.gov/pub/irs-pdf/p594.pdf Provide link

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Page 4, 1st section, 5th bullet … to very information … … to verify information …Correcting typo

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Page 4, final sentence State bar associations, state or local societies of accountants or enrolled agents, or other nonprofit tax professional organizations may also be able to provide referral. Add: a landing page on IRS.gov that provides links to some of these resources Add a link for taxpayers who use links

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CP523C
Page 2 Pay your past due amount immediately to prevent your Installment Agreement from being terminated: $. If you don’t pay your past due amount within 30 days, we will terminate your installment agreement and a bill for the full amount you owe. Pay your past due amount immediately to prevent your Installment Agreement from being terminated: $. If you don’t pay your past due amount within 30 days, we will terminate your installment agreement and send you a bill for the full amount you owe. Correction of apparently missing words in sentence.

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CP523C Page 2 Your right to request an appeal This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). Your right to request an appeal THIS NOTICE IS YOUR NOTICE OF INTENT TO LEVY (Internal Revenue Code Section 6331 (d)). PLEASE RESPOND IMMEDIATELY TO AVOID ENFORCED COLLECTION ACTION. As currently presented, this critical statement is embedded within the body of the notice without adequate visual emphasis. Given the severity of an Intent to Levy, this language should be prominently highlighted—using all caps, bolding, and/or boxed formatting—to ensure that taxpayers do not inadvertently overlook it.
A Notice of Intent to Levy represents one of the most serious actions the IRS can take against a taxpayer. The potential loss of wages, bank funds, or property creates a high level of fear and anxiety for taxpayers—particularly those who may already be facing financial hardship. When such a consequential warning is presented without distinction from surrounding text, taxpayers are less likely to recognize the urgency of their situation. This may lead to delayed response or inaction, ultimately causing unnecessary harm and increasing IRS enforcement costs.
Enhancing the visibility of this statement aligns with the IRS’s commitment to clear communication, taxpayer rights, and early resolution. It helps taxpayers understand that they still have an opportunity to resolve the matter before enforced collection occurs. Emphasizing the levy warning proactively supports voluntary compliance, reduces confusion, and may decrease the volume of follow-up calls and escalation.

RECOMMENDATION TEXT:

CP523C Page 2 You have the right to request an appeal to the IRS Independent Office of Appeals any proposed termination or termination of your installment agreement under the Collection Appeals Program. You have the right to request an appeal with the IRS Independent Office of Appeals if the IRS proposes to terminate or terminates your installment agreement under the Collection Appeals Program. This sentence is grammatically awkward and confusing as written. It appears to be missing words. As currently phrased, it could easily cause misunderstanding about the taxpayer’s appeal rights.

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CP523C Page 4 Generally, the IRS will deal directly with you or your duly authorized representative. However, we sometimes contact other persons for information you haven’t been able to provide, to very information we’ve received, or to take collection action against your property held by third parties (through a levy or seizure). Generally, the IRS will deal directly with you or your duly authorized representative. However, we sometimes contact other persons for information you haven’t been able to provide, to verify information we’ve received, or to take collection action against your property held by third parties (through a levy or seizure). Correction of incorrect word (probably a typo).

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CP523C Page 4 Add: TAS Standard Language ‘- Short Language – Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at www.TaxpayerAdvocate.irs.gov/contact-us or call 877-777-4778. Use the Taxpayer Roadmap at www.TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system. Include the TAS QR Code. & TBOR link Add TAS information, which may be especially useful and important to taxpayers technologically challenged.

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CP523D Page 1 Pay your past due amount of $ within 30 days from the date of this notice. Scan the QR code or visit IRS.gov/Payments to learn more about your payment options and make your payment online. Pay your past due amount of $ within 30 days from the date of this notice. Scan the QR code to the right or visit IRS.gov/Payments to learn more about your payment options and make your payment online. Consistency. All other forms direct where the QR code is.

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CP523D Page 2 Options if you can’t pay
Consider an Offer in Compromise (OIC). An OIC allows you to settle your tax debt for less than the full amount you owe. Use the OIC PreQualifier tool at IRS.gov/Offers to see if you qualify, to calculate a preliminary offer amount, or to learn more about the program. Use of this tool does not guarantee offer acceptance. Request a temporary collection delay. If you’re experiencing financial hardship, we may be able to temporarily delay collection until your situation improves. Visit IRS.gov/Delay to learn more. Options if you can’t pay
You may be able to change your installment agreement and reduce your monthly payment amount. If the terms of your current installment agreement no longer work for your situation, you may be able to change your payment date, payment amount, or bank information. To change your current installment agreement online, visit IRS.gov/OPA.
Consider an Offer in Compromise (OIC). An OIC allows you to settle your tax debt for less than the full amount you owe. Use the OIC PreQualifier tool at IRS.gov/Offers to see if you qualify, to calculate a preliminary offer amount, or to learn more about the program. Use of this tool does not guarantee offer acceptance.
Request a temporary collection delay. If you’re experiencing financial hardship, we may be able to temporarily delay collection until your situation improves. Visit IRS.gov/Delay to learn more. Notices CP523C and CP523D are almost identical. Options if you can’t pay should be consistent. CP523C includes the option to change your installment agreement and reduce your monthly payment amount, so should CP523D.

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CP523D Page 2 Pay your past due amount immediately to prevent your Installment Agreement from being terminated: $. If you don’t pay your past due amount within 30 days, we will terminate your installment agreement and a bill for the full amount you owe. Pay your past due amount immediately to prevent your Installment Agreement from being terminated: $. If you don’t pay your past due amount within 30 days, we will terminate your installment agreement and send you a bill for the full amount you owe. Correction of missing words in sentence.

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CP523D Page 2 Your right to request an appeal
This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)).
Your right to request an appeal
THIS NOTICE IS YOUR NOTICE OF INTENT TO LEVY (Internal Revenue Code Section 6331 (d)). PLEASE RESPOND IMMEDIATELY TO AVOID ENFORCED COLLECTION ACTION. As currently presented, this critical statement is embedded within the body of the notice without adequate visual emphasis. Given the severity of an Intent to Levy, this language should be prominently highlighted—using all caps, bolding, and/or boxed formatting—to ensure that taxpayers do not inadvertently overlook it.
A Notice of Intent to Levy represents one of the most serious actions the IRS can take against a taxpayer. The potential loss of wages, bank funds, or property creates a high level of fear and anxiety for taxpayers—particularly those who may already be facing financial hardship. When such a consequential warning is presented without distinction from surrounding text, taxpayers are less likely to recognize the urgency of their situation. This may lead to delayed response or inaction, ultimately causing unnecessary harm and increasing IRS enforcement costs.
Enhancing the visibility of this statement aligns with the IRS’s commitment to clear communication, taxpayer rights, and early resolution. It helps taxpayers understand that they still have an opportunity to resolve the matter before enforced collection occurs. Emphasizing the levy warning proactively supports voluntary compliance, reduces confusion, and may decrease the volume of follow-up calls and escalation.

RECOMMENDATION TEXT:

CP523D Page 2 You have the right to request an appeal to the IRS Independent Office of Appeals any proposed termination or termination of your installment agreement under the Collection Appeals Program. You have the right to request an appeal with the IRS Independent Office of Appeals if the IRS proposes to terminate or terminates your installment agreement under the Collection Appeals Program. This sentence is grammatically awkward and confusing as written. It appears to be missing words. As currently phrased, it could easily cause misunderstanding about the taxpayer’s appeal rights.

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CP523D Page 4 Generally, the IRS will deal directly with you or your duly authorized representative. However, we sometimes contact other persons for information you haven’t been able to provide, to very information we’ve received, or to take collection action against your property held by third parties (through a levy or seizure). Generally, the IRS will deal directly with you or your duly authorized representative. However, we sometimes contact other persons for information you haven’t been able to provide, to verify information we’ve received, or to take collection action against your property held by third parties (through a levy or seizure). Correction of incorrect word (or typo).

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CP523D Page 4 Add: TAS Standard Language
– Short Language – Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at www.TaxpayerAdvocate.irs.gov/contact-us or call 877-777-4778. Use the Taxpayer Roadmap at www.TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system.

Include the TAS QR Code. & TBOR link Add TAS information, which may be especially useful and important to taxpayers technologically challenged.

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CP523 F – Page 1 Prepare your information visit IRS.gov/F433Fto download Form 433-F, Collection Information Statement. Follow the instructions to populate the form with your information for tax liabilities that do not exceed $250,000, prepare your information by visiting IRS.gov/F433F to download Form433-F, Collection Information Statement. Follow the instructions to populate the form with your information. File Form 433-A and/or 433-B if your liability exceeds $250,000. Provides the necessary guidance based on the total liability and clarifies the language

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CP523F Page 2 Your right to request an appeal
This notice is your Notice of Intent to Levy (Internal Revenue Code Section 6331 (d)). Your right to request an appeal
THIS NOTICE IS YOUR NOTICE OF INTENT TO LEVY (Internal Revenue Code Section 6331 (d)). PLEASE RESPOND IMMEDIATELY TO AVOID ENFORCED COLLECTION ACTION. As currently presented, this critical statement is embedded within the body of the notice without adequate visual emphasis. Given the severity of an Intent to Levy, this language should be prominently highlighted—using all caps, bolding, and/or boxed formatting—to ensure that taxpayers do not inadvertently overlook it.
A Notice of Intent to Levy represents one of the most serious actions the IRS can take against a taxpayer. The potential loss of wages, bank funds, or property creates a high level of fear and anxiety for taxpayers—particularly those who may already be facing financial hardship. When such a consequential warning is presented without distinction from surrounding text, taxpayers are less likely to recognize the urgency of their situation. This may lead to delayed response or inaction, ultimately causing unnecessary harm and increasing IRS enforcement costs.
Enhancing the visibility of this statement aligns with the IRS’s commitment to clear communication, taxpayer rights, and early resolution. It helps taxpayers understand that they still have an opportunity to resolve the matter before enforced collection occurs. Emphasizing the levy warning proactively supports voluntary compliance, reduces confusion, and may decrease the volume of follow-up calls and escalation.

RECOMMENDATION TEXT:

CP523F Page 2 You have the right to request an appeal to the IRS Independent Office of Appeals any proposed termination or termination of your installment agreement under the Collection Appeals Program. You have the right to request an appeal with the IRS Independent Office of Appeals if the IRS proposes to terminate or terminates your installment agreement under the Collection Appeals Program. This sentence is grammatically awkward and confusing as written. It appears to be missing words. As currently phrased, it could easily cause misunderstanding about the taxpayer’s appeal rights.

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CP523F Page 2 We’re required to send a copy of this notice to both you and your spouse. Each copy contains the same information about your joint account. Only pay the amount due once. If your filing status was Married Filing Joint (MFJ), we are required to send a copy of this notice to both you and your spouse. Each copy contains the same information about your joint account. Only pay the amount due once. There is no indication that this notice is only sent to couples who file a joint tax return. This statement can cause confusion and anxiety for people who may not file MFJ, especially those who may be estranged, separated or divorced from a spouse. Adding the additional statement reduces confusion and may decrease the volume of follow-up calls and escalation.

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CP523F Page 4 Add: TAS Standard Language
– Short Language – Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at www.TaxpayerAdvocate.irs.gov/contact-us or call 877-777-4778. Use the Taxpayer Roadmap at www.TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system. Include the TAS QR Code. & TBOR link Add TAS information, which may be especially useful and important to taxpayers technologically challenged.

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CP523G Page 1 You have a right to request a Collection Appeals Program hearing. To learn more about your right to request a hearing, review the “Your right to request an appeal” section of this notice. All CP523 notices should be consistent. This statement is included and boxed on every other CP523 notice. It should be included on CP523G as well.

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CP523G Page 1 You have a right to request a Collection Appeals Program hearing. To learn more about your right to request a hearing, review the “Your right to request an appeal” section of this notice. You have a right to request a Collection Appeals Program hearing. To learn more about your right to request a hearing, review the “Your right to request an appeal” section of this notice. All CP523 notices should be consistent. This statement is included and boxed on every other CP523 notice. It should be included on CP523G as well.

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CP523G
Page 1 Important: This notice is NOT a Collection Due Process (CDP) notice. You cannot use this notice to request a CDP hearing. If you have already received a separate CDP notice (such as a Letter 11 or Letter 1058), you may have additional appeal rights. If you are unsure, call us for help. There has been much confusion on the part of taxpayers whether they can file a CDP or CAP. The addition of this section reduces confusion and may decrease the volume of follow-up call and escalation.

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CP523G
Page 2 Options if you can’t pay
Consider an Offer in Compromise (OIC). An OIC allows you to settle your tax debt for less than the full amount you owe. Use the OIC PreQualifier tool at IRS.gov/Offers to see if you qualify, to calculate a preliminary offer amount, or to learn more about the program. Use of this tool does not guarantee offer acceptance. Request a temporary collection delay. If you’re experiencing financial hardship, we may be able to temporarily delay collection until your situation improves. Visit IRS.gov/Delay to learn more. Options if you can’t pay
You may be able to change your installment agreement and reduce your monthly payment amount. If the terms of your current installment agreement no longer work for your situation, you may be able to change your payment date, payment amount, or bank information. To change your current installment agreement online, visit IRS.gov/OPA.
Consider an Offer in Compromise (OIC). An OIC allows you to settle your tax debt for less than the full amount you owe. Use the OIC PreQualifier tool at IRS.gov/Offers to see if you qualify, to calculate a preliminary offer amount, or to learn more about the program. Use of this tool does not guarantee offer acceptance.
Request a temporary collection delay. If you’re experiencing financial hardship, we may be able to temporarily delay collection until your situation improves. Visit IRS.gov/Delay to learn more. Options if you can’t pay should be consistent. CP523C includes the option to change your installment agreement and reduce your monthly payment amount, so should CP523G.

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CP523G
Page 2 Options if you can’t pay
Consider an Offer in Compromise (OIC). An OIC allows you to settle your tax debt for less than the full amount you owe. Use the OIC PreQualifier tool at IRS.gov/Offers to see if you qualify, to calculate a preliminary offer amount, or to learn more about the program. Use of this tool does not guarantee offer acceptance. Request a temporary collection delay. If you’re experiencing financial hardship, we may be able to temporarily delay collection until your situation improves. Visit IRS.gov/Delay to learn more. Options if you can’t pay
You may be able to change your installment agreement and reduce your monthly payment amount. If the terms of your current installment agreement no longer work for your situation, you may be able to change your payment date, payment amount, or bank information. To change your current installment agreement online, visit IRS.gov/OPA.
Consider an Offer in Compromise (OIC). An OIC allows you to settle your tax debt for less than the full amount you owe. Use the OIC PreQualifier tool at IRS.gov/Offers to see if you qualify, to calculate a preliminary offer amount, or to learn more about the program. Use of this tool does not guarantee offer acceptance.
Request a temporary collection delay. If you’re experiencing financial hardship, we may be able to temporarily delay collection until your situation improves. Visit IRS.gov/Delay to learn more. Options if you can’t pay should be consistent. CP523C includes the option to change your installment agreement and reduce your monthly payment amount, so should CP523G.

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38 CP523G Page 4 Add: TAS Standard Language
– Short Language – Do you have a tax problem you haven’t been able to resolve with the IRS? The Taxpayer Advocate Service (TAS) may be able to offer free help. Learn more at www.TaxpayerAdvocate.irs.gov/contact-us or call 877-777-4778. Use the Taxpayer Roadmap at www.TaxpayerAdvocate.irs.gov/roadmap to help you navigate the tax system.

Include the TAS QR Code. & TBOR link Add TAS information, which may be especially useful and important to taxpayers technologically challenged.