What this notice is about We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. What you need to do Read your notice carefully. It explains our actions. Pay what you owe. Request a payment plan if you can’t pay the full amount you owe. You may want to Learn how to request a payment plan. Learn how to submit an offer in compromise. Frequently asked questions What should I do if I disagree with the notice? Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing. Why should I request a Collection Due Process hearing? You can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing. What happens if I can't pay what I owe? You can apply online for a payment plan (including installment agreements). You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at www.irs.gov/passports. Reference Tools Publication 1, Your Rights as a Taxpayer Publication 594, The IRS Collection Process Notice 746, Information About Your Notice, Penalty and Interest Full list of tax forms and instructions ¿Necesita ayuda? Puede autorizar a alguien para comunicarse con el IRS en su nombre. Vea si califica para recibir ayuda de una Clínica para Contribuyentes de Bajos Ingresos (en inglés). Si no puede encontrar lo que necesita en línea, llame al número del IRS que se indica en la parte superior de su aviso.