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IRS CP40: Account Assigned to Private Collection Agency
Straight answer: A CP40 tells you the IRS assigned your overdue account to one of its contracted private collection agencies. The notice includes a 10-digit authentication number you'll use to confirm the agency is legitimate.
Is there a deadline for a CP40?
No deadline, but the private agency will begin contacting you. You retain the right to work with the IRS instead.
What should I do right now?
- Keep the notice — the authentication number is how you verify callers and avoid scams.
- Know what private collectors CANNOT do: no levies, no liens, no enforcement — only payment arrangements.
- If you prefer, you can request your account be returned to the IRS, or set up your arrangement directly at IRS.gov.
The costly mistake people make with a CP40
Paying anyone who calls claiming to be a collector without exchanging authentication numbers. Payments only ever go to the U.S. Treasury — never to the agency itself.
Do I need professional help with a CP40?
Not needed for the assignment itself; consider help for the underlying debt if it's large.
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