- 5.11.6.1 Retirement Income
- 5.11.6.2 Funds in Pension or Retirement Plans
- 5.11.6.3 Insurance
- 5.11.6.4 Government Employees
- 5.11.6.5 Federal Contractors
- 5.11.6.6 Levy on Other Government Payments
- 5.11.6.7 Receivables
- 5.11.6.8 Securities—Stocks, Bonds, Mutual Funds, etc.
- 5.11.6.9 United Nations (UN) Employees' Income
- 5.11.6.10 Mutilated Currency
- 5.11.6.11 Levy on Non-Liable Spouse in a Community Property State
- 5.11.6.12 Levy on Inheritances
- 5.11.6.13 Single Member/Owner Limited Liability Companies
- Exhibit 5.11.6-1 Addresses often used for Levy on Federal Contracts
- Exhibit 5.11.6-2 Social Security Levy Payment
- Exhibit 5.11.6-3 National Labor Relations Board Addresses
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Use discretion before levying retirement income.
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A notice of levy is continuous for wages and salary. Other levies only reach property a third party is holding when the levy is received.
Reminder:
References to property include rights to property.
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As long as the taxpayer has a fixed and determinable right to property, a levy attaches that right. Therefore, a levy on retirement income can reach payments in the future whether the taxpayer has begun receiving payments when the levy is served or not. This often means that a levy on retirement income reaches future payments. Because this type of levy may begin attaching payments long after the levy is served, follow-up when the taxpayer is expected to become eligible to receive payments. This may require a mandatory follow-up for Bal Due accounts reported currently not collectible.
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If the taxpayer has the right to receive future payment but has not opted to do so, the levy attaches that right.
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A levy served while the taxpayer is receiving periodic payments reaches payments due then, as well as payments as they become due later, as long as there is already a fixed and determinable right to the future payments.
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The Social Security Administration (SSA) makes payments for:
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Retirement, Survivors, and Disability Insurance (RSDI) and
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Supplemental Security Income (SSI).
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RSDI is based on social security taxes during a person's working years. RSDI payments are not based on need, and they can be levied. SSI payments are for needy people who are elderly, blind, or disabled. Although IRC Section 6331(h) permits the service to levy on up to 15 percent of SSI payments, the Service will not pursue these levy sources at this time. See IRM 5.11.7.2.1(5), Background and Authority.
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Send Part 1 of Form 668–W(ICS) or 668-W(c)(DO) to the SSA office that issued the taxpayer's social security number. Include Notice 484, Instructions to Employer with Centralized Payroll System for Processing Statement of Exemptions and Filing Status. See the Servicewide Electronic Research Program (SERP), Who/Where, Levy Source Information for SSA office addresses. Send the other parts of the levy to the taxpayer with Notice 483, Instructions to Employee Paid Through a Centralized Payroll System for Submitting Statement of Exemptions and Filing Status. Make appropriate changes to Notice 483 and 484.
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Once a levy is served, SSA will continue honoring it, until the levy is released. However, the taxpayer's eligibility for benefits could change. This might stop the levy proceeds. If this happens, SSA will notify the office that issued the levy not to expect more payments. However, SSA is not allowed to explain why. This would violate the privacy laws that restrict who SSA can disclose benefit information to.
Example:
The taxpayer may get full benefits when the levy is served. Later, the person starts working. This may reduce the benefits to less than the exempt amount, so there will be no levy proceeds. If the person stops working and gets full benefits again, SSA will not automatically start sending levy payments. A new levy must be served.
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There is limited space on the check for information to identify the payment. Each line is limited to 22 characters. The check is sent in a window envelope with information in Exhibit 5.11.6–2 showing through the window. There is no need to send a supply of reply envelopes with the levy.
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See SERP, Who/Where, Levy Source Information, for addresses for mailing levies on military retirement.
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Expect the first payment two to three months after the notice of levy is sent.
If Then The levy is received by the 15th of the month. The first payment is sent on the first business day of the second month after that. The levy is received after the 15th of the month. The first payment is sent on the first business day of the third month after that. Example:
A levy is received on September 12. The first payment is sent on the first business day of November.
Example:
A levy is received on September 19. The first payment is sent on the first business day of December.
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See SERP, Who/Where, Levy Source Information, for the address for these levies.
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If the civil service account number is known, include it on the levy.
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Expect the first payment in two to three months. See IRM 5.11.6.1.2(2) above.
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Certain annuity and pension payments are exempt from levy. See IRC 6334.
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The exempt payments include:
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Railroad Retirement and Unemployment
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Special Pensions for Medal of Honor Winners
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Annuities under the Retired Serviceman's Family Protection Plan and Survivor Benefit Plan
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Although IRC Section 6331(h) permits the Service to levy on up to 15 percent of railroad retirement and unemployment payments, the Service will not pursue these levy sources at this time. See IRM 5.11.7.2.1(5) Background and Authority.
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These instructions cover money accumulated in a pension or retirement plan, as well as Individual Retirement Arrangements (IRAs). They do not deal with levying retirement income. See section IRM 5.11.6.1 above.
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There are many employer and self-sponsored retirement vehicles that are not exempt from levy. These plans include, for example:
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Qualified Pension, Profit Sharing, and Stock Bonus Plans under ERISA
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IRAs
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Retirement Plans for the Self-Employed (such as SEP-IRAs and Keogh Plans)
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Because these retirement vehicles provide for the taxpayer's future welfare, levy on the assets in a retirement account (as contrasted with income from the account) after following the procedures set forth below.
Note:
On January 1, 2000, a new exception to the 10 percent additional tax on early distributions from retirement plans was added to the Internal Revenue Code. If an account is levied upon, the taxpayer does not owe the 10 percent additional tax. Because of the levy exception to the 10 percent additional tax, occasionally taxpayers may ask the Service to levy the funds in the retirement accounts. Even though the taxpayer may be able to voluntarily withdraw money in a lump sum from a retirement account and apply it to the outstanding tax liability, do not levy on retirement assets at the request of the taxpayer. Instead, follow the procedures set forth below.
Note:
An imminent CSED, alone, does not justify levying on retirement assets. Levying on assets in retirement accounts requires application of the procedures set forth below.
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The first step in deciding whether to levy on a retirement account is to determine what property, retirement assets and non-retirement assets, is available to collect the liability. If there is property other than retirement assets that can be used to collect the liability, or if a payment agreement can be reached, consider these alternatives before issuing a levy on retirement accounts. Also consider the expense of pursuing other assets as well as the amount to be collected.
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The second step in deciding whether to levy on a retirement account is to determine whether the taxpayer's conduct has been flagrant. If the taxpayer has not engaged in flagrant conduct, do not levy on retirement accounts. Deciding whether the taxpayer has engaged in flagrant conduct must be done on a case-by-case basis. Keep in mind extenuating circumstances may exist that mitigate the taxpayer's flagrant conduct. The following are some examples of flagrant conduct.
Example:
Taxpayers whose failure to pay is based on frivolous arguments such as taxes are illegal, unconstitutional, only apply to a narrow range of people, and similar arguments that have been consistently rejected by the courts.
Example:
Taxpayers who continue to make voluntary contributions to retirement accounts while asserting an inability to pay an amount that is owed.
Example:
Taxpayers who contributed to retirement accounts during the time period the taxpayer knew unpaid taxes were accruing.
Example:
Taxpayers convicted of tax evasion for the tax debt.
Example:
Taxpayers assessed with a fraud penalty for the tax debt.
Example:
Taxpayers assisting others in evading tax.
Example:
Taxpayers with liabilities based on illegal income.
Example:
Taxpayers who are in business and pyramiding unpaid trust fund taxes, or individual taxpayers who are pyramiding unpaid income taxes.
Example:
Taxpayers against whom the Trust Fund Recovery Penalty has been asserted on more than one occasion.
Example:
Taxpayers who have demonstrated a pattern of uncooperative or unresponsive behavior, e.g., failing to meet established deadlines, failing to attend scheduled appointments, failing to respond to revenue officer attempts to contact. In such cases, determining alternatives and the taxpayer's dependence on the money in the retirement accounts (final step) may not be possible, so a levy may need to be served without making those determinations.
Example:
Taxpayers who have placed other assets beyond the reach of the government, e.g., sending them outside the country, concealing them, dissipating them, or transferring them to other people.
Example:
Taxpayers with jeopardy or termination assessments.
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The final step in deciding whether to levy on retirement assets is to determine whether the taxpayer depends on the money in the retirement account (or will in the near future) for necessary living expenses. If the taxpayer is dependent on the funds in the retirement account (or will be in the near future), do not levy the retirement account. In determining whether the taxpayer depends on the money (or will in the near future), use the standards in IRM 5.15, Financial Analysis, to establish necessary living expenses. Use the life expectancy tables in Publication 590, Individual Retirement Arrangements (IRAs), to estimate how much can be withdrawn annually to deplete the retirement account in the taxpayer's remaining life. Also, consider any special circumstances in the taxpayer's specific situation, such as extraordinary expenses or additional sources of income that will be available to pay expenses during retirement.
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The taxpayer may be able to withdraw money in a lump sum from a plan. If the taxpayer has the right to do so, a levy can reach that right. However, remember that a levy only reaches the taxpayer's present rights.
Example:
The taxpayer has $10,000 in a plan but can only withdraw it later. The taxpayer may have a present right to the money, although it can not be withdrawn immediately. A levy may reach that right, but the money can be not paid over until the taxpayer can withdraw it. At that time, there may be $30,000 in the plan. Without a new levy, though, only $10,000 could be paid over.
Example:
The taxpayer has money in a plan. The terms of the plan do not allow for any lump sum withdrawal. The plan provides a right in the future to receive monthly payments, but the taxpayer has not paid into it long enough yet to qualify for any future payments. A notice of levy attaches nothing, because the taxpayer has no present property rights.
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The notice of levy form says it does not attach money in pension or retirement plans. When levying on these funds, sign the notice of levy in the block to the left of, "Total Amount Due. "
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Have the SB/SE Director, Collection Area approve the notice of levy by signing the form as the Service Representative.
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Consider discussing the case with the Employee Plans Group before issuing the levy. Their advice, as well as advice from Technical Services and Associate Area Counsel, may be needed to determine the present right to property. Often, a levy is served before the taxpayer's precise rights are determined. Try to get a copy of the plan instruments as soon as possible to determine the taxpayer's interests in the plan.
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When money is withdrawn from a retirement account, the taxpayer may be liable for income tax on the withdrawal. If the taxpayer is less than 591/2 years old, there may also be 10 percent additional tax on early distributions. However, there is an exception where the taxpayer is not liable for the 10 percent additional tax on early distributions.
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Although the taxpayer will not owe the 10 percent additional tax on early distributions if money was withdrawn because a notice of levy was served on the retirement account, there may still be income tax owed for the amount withdrawn, however.
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Send Letter 3257 (DO) with the notice of levy and Letter 3258 (DO) with the taxpayer's copy of the notice of levy. These letters state the withdrawal is not subject to the tax on early distributions, even if the taxpayer is under 59 1/2 years old. These letters are available as macros on the Integrated Collection System.
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Retirement accounts that are excluded from the bankruptcy estate are still subject to being levies to collect taxes that are discharged in bankruptcy, where a Notice of Federal Tax Lien was filed before bankruptcy. Consider levy on the retirement accounts if there is no other property that survived the bankruptcy.
Note:
Where no Notice of Federal Tax Lien was filed before bankruptcy, it is not settled whether the IRS can levy to collect discharged taxes from excluded retirement accounts. Counsel should be consulted in such situations.
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Federal employees may contribute to the Thrift Savings Plan (TSP). Generally, distributions cannot be paid from taxpayers' accounts before they have left federal service, so there may be no immediate right to withdrawn money from the TSP account.
If Then The taxpayer is a current federal employee. The levy attaches to the taxpayer's TSP account. However, the TSP will not have to send money until the taxpayer could withdraw it. The taxpayer is receiving regular payments of money from the TSP. The levy attaches these payments. The taxpayer has left federal employment and still has funds in the TSP to continue growing. A levy attaches the taxpayer's account. -
The TSP is administered by the Thrift Investment Board (TIB) which has contracted with the Department of Agriculture's National Finance Center in New Orleans to be the TSP record keeper. See SERP, Who/Where, Levy Source Information for the address.
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TIB's position is that money in the TSP can not be levied. This includes funds that have accumulated in the Plan, as well as periodic payments that are being made to taxpayers. Get advice from Associate Area Counsel before issuing a levy to TIB.
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This subsection contains instructions on levying on insurance.
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The cash loan value of life insurance and endowment contracts can be levied. The policy does not have to be surrendered. See IRC 6332(b).
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Generally, do not levy the cash loan value of life insurance if the taxpayer has:
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few assets,
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small income, and
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policies with a face value below $1000.
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If known, include the following on the notice of levy:
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policy number(s) and, "and any other policies this person owns on his/her life,"
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date of birth, or
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taxpayer's approximate age and spouse's name.
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The group manager or an Insolvency/Technical Services manager (second level or above) must approve the notice of levy. See IRM 5.11.1.2.4, Managerial Approval.
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The insurance company does not have to turn over money until 90 days pass.
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Compute penalty and interest through 90 days from the date of the levy.
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Write, "I certify that a copy of this notice was mailed on (insert date) to the taxpayer's last known address" above the taxpayer's name and address.
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Sign this statement.
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Mail Part 3 to the taxpayer before sending the levy to the insurance company.
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If the amount owed is paid before 90 days, send the insurance company Letter 980(DO), Notice of Levy Against Insurance Cash Value, with a release of levy.
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The taxpayer can ask the insurance company to pay before 90 days to save penalty and interest. A new payoff figure may be needed.
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If the amount is not paid within 90 days, send Letter 980(DO) to the insurance company. This tells them the amount still owed. Send the letter even if the amount has not changed.
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The insurance company must pay over the amount the taxpayer could have obtained as a loan. This amount is computed to the 90th day after the levy. Automatic premium loans and contractual interest is not paid over, if they keep the contract in force. However, an agreement to do this must be before the insurance company knew of the tax lien.
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The insurance company may have to pay more than the amount in IRM 5.11.6.3.1. Actual knowledge of the tax lien gives it priority over the insurance company if there are loans later. This means policy loan payments (and contractual interest) must be paid over, too, if a levy is served.
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Give the insurance company a copy of the lien or a letter to give actual notice of the lien. This stops the taxpayer from taking loans as equity builds up in the policy.
Note:
Do not try to give notice by serving a new levy. This starts the 90 day period again.
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There is also a right to foreclose on the policy, if necessary. Consult with Technical Services and Associate Area Counsel for advice. See IRM 5.17.3.5.11, Legal Reference Guide for Revenue Officers, for discussion of the differences between foreclosing on the policy to obtain the cash surrender value and levying to obtain the cash loan value.
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Dividends payable in cash and the cash loan value of Department of Veterans Affairs (VA) insurance policies can be levied.
Exception:
If the dividends are applied to pay future premiums, they can not be levied.
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Before serving a notice of levy on VA insurance policy dividends, use Form 2876, Request for VA Insurance Policy Dividend Information, to get:
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Insurance File Number
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Policy Number
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Anniversary Date of the Policy
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Office that Pays Dividends
Note:
The P.O. Box for Philadelphia on Form 2876 is wrong. Use Box 42954, instead.
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Dividends are payable on:
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United States Government Life Insurance Policies
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National Service Life Insurance Policies
Exception:
Policies with a number preceded by RH do not pay dividends.
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To levy dividends, mail Form 668-A(ICS) or 668A-(c)(DO) thirty days before the policy's anniversary date.
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Write, "Levy is only on dividends, " on the levy form.
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Write, "Policy Number ______," above the taxpayer's name and address.
Exception:
If the policy number and file number are different, write, "Policy No. ______(File No. ______), " on the form.
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Many VA insurance policies have cash loan value. This can be levied like other life insurance policies. Some policies are term life insurance. These have no cash loan value.
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Write, "Cash Loan Value: $ ______," in the Remarks block of Form 2876 to find out this amount. If the policy is term, VA will write, " Term Policy," in this space, instead of an amount.
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Write, "Levy is only against cash loan value," on the levy. Also, include the policy number. Use other procedures in IRM 5.11.6.3.1, above. For example, send Letter 980(DO), Notice of Levy Against Insurance Cash Value, after 90 days.
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To levy an insurance company employee's income, send Form 668-W(ICS) or 668-W(c)(DO). Write on the form that it is levying the person's income. This may prevent confusion between these and levies on policies.
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Contact the insurance company to determine where to send the levy.
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Death benefits from an insurance company or a government agency (Veterans Administration, Social Security Administration, etc.) can be levied. However, only use this source in flagrant cases. Consider whether the levy will cause a hardship and whether it may prevent the taxpayer from paying the funeral expenses of the person who died.
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Because of the sensitive nature, have the SB/SE Director, Collection Area approve the notice of levy. See IRM 5.11.1.2.4, Managerial Approval.
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The income of federal, state and local government officers and employees can be levied. This includes:
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Civilian Employees
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Military Personnel
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Elected Officials
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Appointed Officials
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If the taxpayer increases voluntary deductions after a levy is served, tell the employer that this is not allowed.
Note:
Comptroller General's Decision B–45105 explains this to federal payroll offices. This decision is dated January 21, 1955, and amended April 18, 1955.
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Certain government employee salaries are included in the Federal Payment Levy Program. See IRM 5.11.7.2,Federal Payment Levy Program .
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If a taxpayer is in a Qualified Combat Zone (QCZ) or has been granted military deferment under the Servicemembers Civil Relief Act of 2003, no levy action is to be taken. This includes issuance of L1058, Notice of Intent to Levy and Notice of Your Right to a Hearing. See IRM 5.1.7.9, QCZ, and IRM 5.1.7.12, Military Deferment, for additional clarification.
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A levy on the income of active military personnel does not attach just wages and salary. It also attaches:
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Payments for Quarters
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Subsistence
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Travel
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Clothing and Uniform Allowances
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Personal Money and Overseas Allowances
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Reimbursement for Shipment of Household Goods
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Lump Sum Leave Payments
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Retirement Income (Including Disability Payments)
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Re-enlistment Bonuses
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Severance Pay
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Mustering Out Pay
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Savings Deposits
Exception:
See IRM 5.11.1.3.1(4), Property Exempt from Levy.
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See SERP, Who/Where, Levy Source Information for addresses to mail these notices of levy.
If And Then The taxpayer is in the Air Force or Marines. The taxpayer is on active duty or is in the reserves. Include the taxpayer's military service address on the levy, if it is known, e.g. Andrews Air Force Base. -
Use Letter 1096(DO), Follow-up to Form 668-W, to follow up on military levies.
If Then The taxpayer is overseas. Follow up 10 weeks after the levy is acknowledged. The taxpayer is in the United States, except for Air Force. Follow up four weeks after the levy is acknowledged. The taxpayer is in the United States and is in the Air Force. Follow up eight weeks after the levy is acknowledged. -
A response should be received to Letter 1096(DO) within 30 days. If not, call the finance center or send a new notice of levy.
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The taxpayer may pay the amount owed before the levy proceeds are received. If the release does not stop the proceeds in time, a payment for the levy will be received. Do not return the check to the finance center. Credit the money, so the overpayment will generate a refund. If a hardship exists, request a manual refund. See IRM 5.1.15, Account Transfers, Adjustments, Payment Tracers, Credit Transfers and Refunds .
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Class Q allotments are for dependents of military personnel. They can be levied to collect tax from the dependent.
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The Department of Health and Human Services maintains a central payroll office. See SERP, Who/Where, Levy Source Information. These payroll records include:
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HHS in metropolitan Washington, DC
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HHS Regional Offices
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Public Health Service
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Food and Drug Administration
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Send the Statement of Exemptions and Filing Status directly to the taxpayer. See IRM 5.11.5.4.2, Employers with Centralized Payrolls.
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For levies on postal employees, include the following on the levy form, if known:
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Postal Service Employee Number,
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Type of employment, and
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The town where the employee works, if it is different from where the employee lives.
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Send notices of levy on postal employees to:
U.S. Postal Service
Accounting Service Center
Minneapolis Information Service Center
Involuntary Deduction Unit
2825 Lone Oak Pkwy.
Eagen, MN 55121–9650
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Use Form 668-A(ICS) or 668-A(c)(DO) to levy payments owed to federal contractors. Except as described in (4) below, the levy has no continuing effect. It only reaches payments owed to the contractor when the levy is received.
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The contract number must be included on levies sent to the Department of Defense. If the number is known, include it on levies sent to other federal agencies, too. This can help them find the contract and honor the levy.
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Current federal contracts can be found on the Currency and Banking Retrieval System. Contract numbers are on the Federal Contract Information screen.
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Sources may also be found on IDRS using cc LEVYS. The contract number may appear on the levy source's name line after, "CONTRACT #." "FC" to the right of the number means this is a federal contract.
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See Exhibit 5.11.6–1 for contract levy addresses at several agencies.
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Federal contractor and vendor payments are systemically levied through the Federal Levy Payment Program. IRC Section 6331(h) permits the Service to serve a continuous levy on up to 15 percent of payments owed to federal contractors. If the payments are for goods and services but not real estate sold or leased to the Federal Government, the Service may levy up to 100 percent of the payments under section 6331(h), as amended by the American Jobs Creation Act of 2004. See generally IRM 5.11.7.2, Federal Payment Levy Program.
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Paper levies issued to attach monies due Department of Defense (DoD) contractors should be sent to:
Defense Finance and Accounting Service - Columbus Center
Attn: DFAS-BKSD/CC
Debt Management Office
P.O. Box 182317
Columbus, OH 43218-2317 -
Paper levies may be faxed to DFAS at (614) 693-2492.
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For information about the timing of paper levy issuance, contact the DFAS Lead Accounting Technician, Tax Levy Office at (614) 693-9449.
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For information regarding contracts and payments, send an E-mail message to CCO-IRS@DFAS.MIL
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This subsection contains instructions for levy on other government payments.
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Levy Medicare payments only in flagrant cases. Use Form 668-A(ICS) or 668A(c)(DO).
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An insurance company is an intermediary or carrier contracting with Health Care Financing Administration (HCFA). The insurance company makes the Medicare payments. Serve the levy on this company, and send a copy to the HCFA Regional Office. See SERP, Who/Where, Levy Source Information for the Regional Office addresses.
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Payments are made directly to hospitals, home health agencies, and extended care facilities. Doctors and other medical services and supplies can be paid directly, too. However, the beneficiary may pay these and get reimbursed by Medicare, later.
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The territory manager or a second level Insolvency/ Technical Services manager must approve the notice of levy. See IRM 5.11.1.2.4, Managerial Approval.
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Series HH/H savings bonds pay interest semi-annually.
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To levy the interest, use Form 668-W(ICS) or 668-W(c)(DO). See SERP, Who/Where, Levy Source Information for the address to mail these levies. With the levy, send a copy of the lien. Also, send a letter with the levy. Include in the letter:
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bond series,
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serial number(s),
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bond denomination(s), and
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bond issue date(s).
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Serve levies on ASCS county offices to attach these payments.
If And Then The taxpayer is eligible for payment ASCS is authorized to pay the taxpayer A levy payment will be sent. The taxpayer is eligible for payment ASCS is not authorized to pay the taxpayer yet ASCS will complete the back of the levy and state when the payment will be made and how much it will be for. When a payment is authorized, ASCS will send the amount the taxpayer was eligible for on the date of the levy. No new levy is needed. The taxpayer is not eligible for payment ASCS will send the levy back saying no money is owed. If they know when the taxpayer will be eligible, they will say so. Another levy can be served later, if appropriate.
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Relocation Act payments pay for displaced people's:
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moving costs,
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related expenses, and
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cost of replacement housing.
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Levy these payments only in flagrant cases. See IRM 5.11.6.2(5). The SB/SE Collection territory manager or a second level Insolvency/Technical Services manager must approve the notice of levy. See IRM 5.11.1.2.4, Managerial Approval.
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Records of attorneys for Social Security claimants are with the claimant's files. To levy an attorney's fees, attach a list of claimants' names and SSNs. If the SSNs are not known, give anything else to identify the claimant.
Example:
Include the claimants' address and date of birth, if these are known.
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Avoid sending these levies without claimants' SSNs. SSA's files, like those of IRS, are very large. There are many people with the same name.
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A separate levy is not needed for each claimant's fees.
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The Civil Liberties Act of 1988 authorizes payment to people of Japanese ancestry interned in World War II. Each eligible person may receive $20,000.
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These payments are not exempt from levy. However, the payments are restitution for injustices that were done. Levy the payments only in flagrant cases. See IRM 5.11.6.2(5).
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Have the SB/SE Director, Collection Area Operations approve the notice of levy. See IRM 5.11.1.2.4, Managerial Approval.
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In many states, computer tapes of IRS liabilities are matched with state refund tapes. The state tax agency sends payment with a list (or tape) of taxpayers whose refunds were taken.
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Payments posted before 2000 used designated payment code (DPC) 04. Starting in 2000, these payments use DPC 20 for systemically applied payments and DPC 21 for manually applied payments. If the taxpayer says a state refund paid the amount owed, check IDRS for the payment. If it has not posted, ask for a copy of the state's letter showing the refund was taken. If the refund only pays part of the amount owed, collect the rest.
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Correspondence letter 2167C, State Refund Applied to IRS Balance Due/Excess Will be Refunded, on IDRS is used to respond to inquiries about these levies.