From CP523 to levy: the collection timeline, honestly explained

The sequence

• CP523 (intent to terminate the installment agreement + intent to levy): a 30-day response window. Cure the default or contact the IRS to reinstate before the termination date printed on the notice.
• If unresolved, the agreement terminates and the IRS can pursue normal collection — liens and levies become possible.
• LT11 / L1058 (final notice of intent to levy + notice of your right to a hearing): the last notice before levy, with its own 30-day due-process window.
• Levy: the IRS can seize wages, bank accounts, and other assets, and offset federal (and later state) tax refunds. Refund offsets can start even earlier (CP504 warns about state refund seizure).

What actually interrupts the sequence

• Paying the cure amount before the termination date — the agreement is not terminated.
• Reinstating the agreement (may involve a fee; the IRS lists a $6 online revise/reinstate fee, and reinstatement may require paying any new tax liability in full).
• Filing a CAP appeal (Form 9423) if you disagree with the termination.
• While an installment agreement is pending, the IRS is generally prohibited from levying — one more reason reinstatement matters.

What we will not tell you

We won't give you exact dates for each stage — they vary by account and IRS workload — and we won't use scare tactics. The honest summary: the window that matters most is the first one. Act inside the CP523's 30 days and the later stages mostly never happen. Treat this page as education, not a prediction about your account.

Sources & confidence

Rule as of 2026-09. Sequence follows IRS Publication 594 (The IRS Collection Process): https://www.irs.gov/pub/irs-pdf/p594.pdf, plus the CP523 page's description of collection action. Confidence: medium for inter-stage timing; the CP523 30-day window itself is verified (high). Not tax advice.