IRS Notice Guide
CP523

CP523 — Installment Agreement Default Notice

HIGH PRIORITY — Respond within 30 days

What This Notice Means

Your installment agreement is in default — either you missed a payment, failed to file a return, or incurred a new balance. The IRS may terminate your agreement.

⏰ Response Deadline: 30 days

Act before this deadline to avoid escalation to levies or liens.

What to Do

  1. 1

    Make the missed payment immediately

  2. 2

    Call the IRS to request reinstatement of your agreement

  3. 3

    File any missing returns that caused the default

  4. 4

    If your agreement is terminated, act fast to get a new one before enforcement begins

Guides That Can Help

IRS Installment Agreement Kit
Set up a monthly IRS payment plan yourself — no attorney needed.
$1.99
CDP Collection Due Process Hearing Guide
Use your legal right to halt IRS collection and negotiate.
$1.99
IRS Notice Response Bundle (CP2000, CP90, CP2501)
Decode and respond to the IRS's most threatening notices.
$1.99

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