IRS NOTICE REFERENCE
Understanding your CP522 notice
We are reviewing your installment agreement and need you to provide updated financial information. Call us by the date on your notice to prevent your installment agreement from being terminated.
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP522
- Category
- Installment agreement and collection alternatives
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6159; §6331 (Internal Revenue Code sections)
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We are reviewing your installment agreement and need you to provide updated financial information. Call us by the date on your notice to prevent your installment agreement from being terminated.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Prepare your information by downloading and completing a copy of Form 433-F, Collection Information Statement, with your current income and expenses. Make sure to review and complete any supplementary items referenced within Form 433-F. Make sure to review and complete any supplementary items referenced within Form 433-F. Call us at 800-831-0273 to review the information from Form 433-F by the date on your notice. Otherwise, your installment agreement will be terminated, and we’ll bill you for the full amount of tax you owe. Do not mail Form 433-F to us. We will not receive it in time to prevent your installment agreement from being terminated. Do not mail Form 433-F to us. We will not receive it in time to prevent your installment agreement from being terminated.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.14.1 — 5.14.1 Securing Installment Agreements
- IRM 5.14.5 — 5.14.5 Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
- IRM 5.14.2 — 5.14.2 Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp522-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)