https://www.irsmedic.com/blog/2017/06/irs-notice-cp40.html If you've received IRS Notice CP 40, it means that the IRS is notifying you that they have assigned your tax account to a private collection agency for collection. The IRS is mandated to use these agencies because of a law that passed in 2015 to collect on certain unpaid tax accounts. What should you do: You can read Publication 4518, What You Can Expect When the IRS Assigns Your Account to a Private Collection Agency (.pdf) for more information Access the IRS Private Debt Collection (PDC) webpage. This is a useful tool to ensure you aren't falling victime to a scam (more below) Contact the private collection agency at the phone number on the notice Wait until the private collection agency contacts you Contact us for help. If you choose to hire us, we can contact the collection agency on your behalf. How can you be sure the private collection agency contacting you is under contract with the IRS? There are countless scammers out there that pretend to be the IRS. They call people, they send fake mails and emails. So how do you know you're not dealing with a scammer? We sugguest using our Total Tax Diagnosis service. Find out more here: https://www.irsmedic.com/total-tax-diagnosis/ Parent & Parent LLP 60 EAST 42ND STREET, SUITE 4600 New York, NY 10165 (212) 256-1335