What this notice is about You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS may seize (levy) your property or rights to property and apply it to the employer responsibility payment you owe. What you need to do Read your notice carefully. It explains your due date, amount due and payment options. Make your payment by your due date. Go to the payments page to find out more about your payment options. You may want to Download copies of the following materials that may be helpful: Publication 594, The Collection Process PDF Form 9465, Installment Agreement Request PDF * Learn more about your payment options and how to make a payment arrangement. See our ESRP Question and Answers and sections 54.4980H-4 and 54.4980H-5 of the ESRP regulations Frequently asked questions What is the notice telling me? This notice is telling you that if you don’t call us immediately or pay the amount due, we may seize (“levy”) your property or rights to property and apply it to the employer responsibility payment you owe. It is also telling you that we will begin searching for assets on which to issue a levy. We may also file a Notice of Federal Tax Lien, if we have not already done so. This is your notice of intent to levy as required by Internal Revenue Code section 6331(d). What do I have to do? Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account. If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement. How much time do I have? You must pay your balance due by the due date shown on your notice. What happens if I don't pay or contact the IRS? If you don’t pay or make payment arrangements within 30 days from the date of this notice, we may seize (“levy”) your property or rights to property, which include: Accounts receivable and other income Bank accounts Business assets If you don’t pay the amount due or call us to make payment arrangements, we may file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so. If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report, which may harm your credit rating, and your creditors would be publicly notified that the IRS has priority to seize your property. Whom should I contact? If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you. What if I don't agree or have already taken corrective action? If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this. Reference Tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions Need Help? You can authorize someone to contact the IRS on your behalf. See if you qualify for help from a Low Income Taxpayer Clinic. If you can’t find what you need online, call the IRS number at the top of your notice or letter.