IRS Notice CP77: IRS says it will take your assets
IRS Notice CP77 is a balance due letter from the IRS. The IRS says it will take certain assets, like wages or bank money, for unpaid taxes. You can ask for a hearing. It belongs to the group of IRS letters about unpaid balances.
What this letter usually means
The IRS says it will take certain assets, like wages or bank money, for unpaid taxes. You can ask for a hearing. The amount on the letter is what the IRS shows today. Interest and penalties can change it, so the letter and your IRS Online Account are the places to confirm it.
Category: You owe a balance
What people usually do first
Pay what you owe, set up a payment agreement, or ask for a Collection Due Process hearing on Form 12153.
What to have ready
- The letter, every page
- Form 12153 for a hearing request
- Form 2848, if someone will act for you
- Records of your payments
What may come next
This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.
Read the IRS page
The IRS letter itself is the final word on what it means for you. Read the IRS page for CP77.
Common questions about CP77
What is IRS notice CP77?
The IRS says it will take certain assets, like wages or bank money, for unpaid taxes. You can ask for a hearing.
How long do I have to respond to a CP77 notice?
The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP77 for more.
Is a CP77 notice a scam?
A real CP77 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.
What should I have ready for a CP77 notice?
The letter, every page, Form 12153 for a hearing request, Form 2848, if someone will act for you, Records of your payments.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a CP77 letter is and points you to the IRS page for it.
OweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP162B: Penalty for incomplete partnership or S corp return
- IRS Notice CP162C: Penalty for a late or incomplete business return
- IRS Notice CP163: Reminder that you still owe a balance
- IRS Notice CP165: Bad check penalty from the IRS
- IRS Notice CP215: Civil penalty charged by the IRS
- IRS Notice CP260: IRS removed a payment and you owe more