What this notice is about We levied your state tax refund 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 Visit our payments page for more information about: Payment plans Offers in compromise Temporary collection delays Send us a completed 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 HearingPDF, by the due date on your notice. Why should I request a Collection Due Process hearing? You can appeal the levy and other disagreements you have about your tax liability at a Collection Due Process hearing. What happens if I can't pay what I owe immediately? You can request a payment plan online or using Form 9465, Installment Agreement Request , if you can't pay the full amount you owe immediately. Call us at the toll-free number on the top right corner of your notice to talk about payment options or learn more about payment plans. 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 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 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.