Understanding your CP77 notice

Notice details

Notice code

CP77

Category

Appeals and collection due process

Severity tier

Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.

Governing law

§6330; §6331 (Internal Revenue Code sections)

Statutory response window

30-day window — always confirm the exact deadline against the date printed on your notice.

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 intend to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing.

Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.

What the IRS says to do

Read your notice carefully. It explains our actions. Pay what you owe .

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 5.1.9 — 5.1.9 Collection Appeal Rights
• IRM 5.19.8 — 5.19.8 Collection Appeal Rights
• IRM 5.12.6 — 5.12.6 Appeals Processes Involving Liens

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-cp77-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)

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