IRS Notice CP40: Private Collection Assignment
Your account was assigned to a private collection agency. They can call, but they hold none of the IRS enforcement powers.
- Respond within
- none stated
- How urgent
- Respond promptly
- Appeal rights
- Not with this notice
How long you have
This notice does not state a response deadline, but the balance behind it keeps growing.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a CP40
You can opt out of private collection in writing. We pull the account back and deal with the IRS directly, on our terms.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Balance due and collection
- CP14Balance Due
- CP501First Reminder of Balance Due
- CP503Second Reminder of Balance Due
- CP504Notice of Intent to Levy
- CP504BIntent to Levy · Business
- LT11Final Notice of Intent to Levy (also Letter 1058)
- CP90Final Notice of Intent to Levy
- CP91Intent to Levy Social Security
- CP92Levy on State Refund (also CP242)
- CP523Installment Agreement Default
- CP508CPassport Certification
- CP71CAnnual Balance Reminder
- LT38Collection Restart Notice
- Letter 3172Federal Tax Lien Filed
- Letter 725-BRevenue Officer Appointment
The next step
Decoded your CP40? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.