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 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?
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).