Notice code CP523
You got a CP523. Your payment plan is in default.
You are holding a CP523, which says your IRS payment plan is in default.
After the termination date on the notice, the IRS can end your plan and take money from your bank or paycheck.
A licensed tax professional can ask for a hearing or a release before then, so call now.
Briefing for CP523
IRS pageAn IRS warning that your payment plan is in default and will end on a set date.
Example30 days from a letter dated October 6, 2026 is November 5, 2026.
- Pay the missed amount before the termination date.
- Call the number on the notice to reinstate the plan.
- Appeal if you still disagree after you call.
Which numbers matter?
30 days
You must contact the IRS no later than 30 days from the date on the notice.
Call the number on the notice today, well before day 30.
$10
Reinstating your plan through the online payment agreement costs $10.
Try the online payment agreement first to get the plan back.
$89
Reinstating any other way costs $89, or $43 if you are a low-income taxpayer.
Ask about the $43 fee if your income is low.
Stop a CP523 levy before termination
Your CP523 gives you 30 days from the date on the notice to reach the IRS.
Once the plan ends, the IRS can levy your pay, but a licensed tax professional can seek reinstatement first.
Call now and get the default sorted before your termination date arrives.
Call 855-964-5291What happens when you call
- You call during business hours and say you have a CP523.
- A licensed tax professional asks for the date, the amount and the tax years on the letter.
- You hear your options for this notice and decide what to do. Nothing is filed without your yes.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.
Would you rather send your CP523 details?
Your CP523 lists the default reason, your current plan, and the termination date.
Sending those details lets someone see what broke your plan and how to fix it.
What changed recently?
Since March 3, 2026, the IRS payment plan page lists online setup fees for long-term plans at $29 with direct debit. Without direct debit, that online setup fee is $69.
Source: Payment plans; installment agreements (updated March 3, 2026).
What is the IRS saying?
You defaulted on your payment plan. The notice gives the reason and a termination date. A CP623 or CP523 (SP) says the same thing.
Why did you get it?
A missed payment, a new balance from a later year, or a return not filed can each break a plan. Take Rosa. She skipped one payment in August and filed her 2025 return late.
Is it real?
The notice names your current plan and its termination date. Call the phone number printed on it to confirm before you send money anywhere.
Still unsure? Search the code on the IRS notice search, or use the real or fake checklist.
When is your deadline?
Call the IRS right away. Its page sets the outer limit at 30 days after the notice date. Paying before the termination date keeps the plan alive.
What if you agree?
Make the missed payment before the termination date, then call to get the plan reinstated. Form 9465 instructions say reinstating through the online payment agreement costs $10, and $89 otherwise.
What if you don't agree?
Call the number on the notice. If you still disagree after that call, you can appeal to the IRS Independent Office of Appeals.
What happens if you ignore it?
The IRS ends the plan and starts collection, which can include a federal tax lien and a levy on wages or bank accounts.
What should you read next?
Questions people ask
Can I get my payment plan back after a CP523?
Often yes. The IRS says to call right away. You may pay a fee to reinstate it, or have to pay a new balance in full.
How much does it cost to reinstate an IRS payment plan?
Form 9465 instructions list $10 when it is reinstated online and $89 otherwise, or $43 for low-income taxpayers.
Can I appeal a CP523?
Yes. Call first. If you still disagree, ask for a hearing with the IRS Independent Office of Appeals.
I already paid. Do I still need to call?
Yes. The IRS asks you to call so its records show what you did.
Sources
- Understanding your CP523 notice. Published by irs.gov.
- Instructions for Form 9465. Published by irs.gov.
- Payment plans; installment agreements (updated March 3, 2026). Published by irs.gov.
Last checked October 2026
What to do now
- Find the termination date and default reason printed on your CP523.
- Pay the missed amount before the termination date to keep the plan alive.
- Call the number on the notice to reinstate the plan, even if you already paid.
- Use the online payment agreement, where reinstating costs $10 instead of $89.
Call now and get the default sorted before your termination date arrives.
A licensed tax professional answers, not the IRS. The call costs nothing, and you give up nothing by calling. IRS Code Lookup is a private tax help service.