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CP40WarningIndividual Filer

Account Assigned to a Private Collection Agency

Your overdue tax account has been assigned to an IRS-contracted private collection agency.

Read the official IRS page

What a warning notice signals

Warning notices mean an earlier notice went unresolved and the IRS is signaling that collection activity may follow. These still leave room to act, but the window narrows with each notice in the sequence.

What to do next

  1. Read the notice in full and find the response date printed on it. That date, not anything on this page, governs your case.
  2. Check the figures against your own records. Notices are sometimes issued on incomplete or mismatched information.
  3. Do not ignore it. Almost every escalation in the IRS collection sequence begins with an earlier notice that went unanswered.
  4. If the amount is disputed, you cannot pay it, or you are unsure what is being asked, speak with a licensed professional before the date on the notice passes.

Where Allies Tax Services comes in

Our team is made up of government-licensed CPAs and tax attorneys who deal with the IRS every day. With a signed authorization (Form 2848), we can speak with the IRS on your behalf, confirm exactly where your account stands, and handle the response so nothing is missed.

Start with a free consultation: we review your notice, explain what it means for your specific situation, and lay out the options actually available to you, before you commit to anything.

Related Notices

Others commonly sent to individual filers.

CP503

Second Reminder Notice

The CP503 indicates the IRS has not yet received your payment. Ignoring this notice may lead to additional collection efforts.

CP504

Final Notice Before Levy

The CP504 is the IRS's Notice of Intent to Levy. If the balance stays unpaid, the IRS can levy your state tax refund and move toward further collection action against your income and property.

CP59

Unfiled Return Request

The IRS has no record of receiving a prior-year return and is asking you to file it or explain why you are not required to.

CP2501

Return Discrepancy: Response Needed

Information reported to the IRS does not match your return, and the IRS is asking you to review and respond before any adjustment is made.

CP75

Examination of Credits

The IRS is examining certain credits claimed on your return, such as the Earned Income Credit, and requests supporting documentation.

Letter 4883C

Identity Verification Required

The IRS must verify your identity before it can process a return filed in your name. Do not ignore this letter.

This page is a plain-language summary of what notice CP40 generally covers. It is not tax advice and it does not describe your specific case. The amounts, deadlines and instructions that apply to you are printed on the notice you received. The authoritative description is on IRS.gov.

Don't Wait For The Next Notice

Each notice in the sequence narrows your options. A licensed professional can step in before this escalates. The consultation is free.

Get Started

Prefer to talk right now? Call (833) 261-6904.

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