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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 submit an offer in compromise.
- Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.
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 PDF.
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?
Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe.
What happens if I can't pay what I owe? (updated Nov. 21, 2025)
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. More information on passport certification is available at IRS.gov/passports.
¿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 la 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.