What this notice is about We levied your 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 HearingPDF. Why should I request a Collection Due Process hearing? You can appeal the levy and other disagreements you have at a Collection Due Process hearing. Why didn't you tell me about my rights before you levied me? If you had a hearing on unpaid employment tax periods, you aren’t entitled to a pre-levy hearing under IRC Section 6330 for any unpaid employment tax periods that occur within 2 years after those periods. Our records show that you (or your predecessor) previously requested a hearing under IRC Section 6330 that included an employment tax period falling within the two-year period. We've already sent you several notices about the amount you owe. 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 IRS.gov/passports. Reference Tools Publication 1, Your Rights as a TaxpayerPDF Publication 594, The IRS Collection ProcessPDF Notice 746, Information About Your Notice, Penalty and InterestPDF 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 Clínicas para Contribuyentes de Bajos Ingresos . Si no puede encontrar lo que necesita en línea, llame al número del IRS que se indica en la parte superior de su carta o aviso. Si no recibió una carta o aviso, utilice asistencia telefónica. Si no puede resolver la multa por su cuenta, comuníquese con el Servicio del Defensor del Contribuyente, una organización independiente dentro del IRS.