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Federal and State Levy Programs

Levying your federal payments through the Federal Payment Levy Program (FPLP)

Federal Payment Levy Program (FPLP)

Levying your state tax refund through the State Income Tax Levy Program (SITLP)

Under the State Income Tax Levy Program, we may levy (take) your state tax refund. Currently, this only applies to individual state tax refunds, but may include business state tax refunds in the future. SITLP matches federal tax delinquent accounts against a database of state tax refunds for states participating in SITLP. If your state tax refund is levied, the state will issue a notice advising you of the levy. The IRS will also issue a notice, after the levy, offering you the opportunity to appeal the levy. The IRS notice will NOT be issued if you previously received a notice of our intent to levy that advised you of your right to a hearing. The state and IRS notices refer you to call (800) 829-7650 or (800) 829-3903 for assistance.

Resolving your federal tax liabilities with your city/municipal tax refund through the Municipal Tax Levy Program (MTLP)

Under the Municipal Tax Levy Program (MTLP), we may levy your city/municipal tax refund to collect the federal tax liabilities you owe. Currently, this program only applies to individual income tax refunds; however, we may include business tax refunds in the future. 

MTLP matches delinquent federal tax debts against a database of city/municipal tax refunds for agencies participating in MTLP.  Levy proceeds will be applied to your federal tax liability. Prior to the levy, the IRS will have issued a notice of intent to levy and notice of your right to a hearing about the levy.  In addition, your city/municipal agency will issue a notice advising you if your tax refund is levied.  Your city/municipal agency will direct you to call (800) 829-7650 or (800) 829-3903 for assistance.

Levying your Permanent Fund Dividend through the Alaska Permanent Fund Dividend (AKPFD) Levy Program

For residents of the State of Alaska, we may levy (take) your Permanent Fund Dividend. This program matches federal tax delinquent accounts against a database of Alaskan residents eligible to receive the dividend. IRS will send you a notice prior to levying the dividend, giving you an opportunity to appeal the proposed levy. For assistance, the notice refers you to call (800) 829-7650 or (800) 829-3903.


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Page Last Reviewed or Updated: 24-Sep-2014