What this notice is about
We levied your state tax refund for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF.
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 about payment plans and installment agreements. Learn about Offers in compromise.
- Learn about a temporary delay on collection.
- Learn about 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? (updated Nov. 5, 2024)
You can request a Collection Due Process hearing using Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF. Submit your documents using the Document Upload Tool and enter the access code located on your notice.
If you can’t use the Document Upload Tool, you can mail your documents to the address on your notice.
Why should I request a Collection Due Process hearing? (updated Nov. 5, 2024)
A Collection Due Process hearing give you the opportunity to appeal the levy and address any other issues you may have with your tax situation.
What happens if I can't pay what I owe immediately? (updated Nov. 5, 2024)
Contact us to discuss your options because you may be prevented from receiving or renewing your United States passport. Visit revocation or denial of passport for seriously delinquent tax debts for more information.
How can I request a payment plan? (added Nov. 5, 2024)
Call us at the toll-free number on your notice to discuss payment options or learn more about payment plans.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- See if you qualify for help from a Low Income Taxpayer Clinic.
- You can request a copy of your notice or letter in Braille or large print.
- If you can’t find what you need online, call the telephone number on your notice or letter.