Investigate a missed or rejected debit

What the IRS guidance explains

A CP523 warns that an installment agreement is in default and the IRS intends to terminate it and pursue collection. Promptly read the stated reason and deadline. Compare the notice with recent payment confirmations and any new balance. Contact the IRS to discuss reinstatement or correction. Sending a payment may not be the only action required, and reinstatement may involve costs or other requirements.

Find the reason the agreement is at risk

Read the stated default reason, dates, and next action. Compare it with scheduled payments, bank confirmations, return-filing records, and any new balance. If a payment was made, identify its exact date and reference rather than saying only that you are current.

Contact the IRS as directed and ask what is required to correct or reinstate the arrangement. Keep a dated contact log and any new confirmation. Do not assume that one additional payment alone resolves every issue in the notice or that a prior agreement continues on unchanged terms.

Prepare the working record

Use this guide’s interactive checklist to organize the specific task. On your printed copy, note the source of each document and the date. Treat a missing item as a question to resolve; do not fill in an uncertain figure merely to make the packet look finished.

Before sharing evidence, verify the recipient and a secure delivery method. Keep a record of what you provided, when, and which question it addresses. Preparation helps explain the facts; it does not determine tax liability, approve relief, or extend an official deadline.

Your practical checklist

Keep exploring

• Create a monthly agreement check
• What to review when you owe another tax year
• Document an income change before default grows