What this notice is about
We sent you this notice to inform you of our intent to terminate your installment agreement and seize (levy) your assets. You haven’t met the terms of your installment agreement because you didn’t pay a new tax liability, and your current monthly payment amount isn’t enough to cover your new tax liability.
We need to hear from you within 30 days of the date on your notice to prevent your installment agreement from being terminated.
What you need to do
Prevent your installment agreement from being terminated by either paying the amount you owe for the new liability or increasing your monthly payment amount:
- Login to your online account to pay your new tax liability in full or learn more about your options for paying online.
- Use the online payment agreement (OPA) tool to increase your monthly installment payment. You can also change your monthly payment due date, type of plan, and bank routing and account number on direct debit agreements.
You may want to
- Create or login to your online account to view the details of your installment agreement or check the status of your plan.
- Review additional information about payment plans.
- Learn more about requesting a temporary collection delay if you’re experiencing financial hardship.
- See if you qualify for an offer in compromise (OIC), which allows you to settle your tax debt for less than the full amount you owe.
Frequently asked questions
If we don’t hear from you before the deadline provided on your notice, we’ll terminate your installment agreement and send you a bill for the full amount you owe. If we terminate your agreement and you don’t submit a timely appeal, we’ll begin taking collection action, which can include filing a federal tax lien or seizing (levying) your wages and/or bank accounts.
You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the U.S. Department of State from issuing or renewing a passport if you have seriously delinquent tax debt.
If you don't agree with our reason for terminating your installment agreement, contact us at the toll-free number provided on your notice. If after talking with us you still don’t agree, you have the right to file an appeal and can request a hearing with the IRS Independent Office of Appeals.
Learn more about requesting an appeal under the Collection Appeals Program (CAP) before collection action takes place by following the instructions on your notice.
You should pay taxes as you earn or receive income during the year. You can do this by having your employer withhold tax from your wages or by making estimated tax payments. Learn more about withholding and estimated tax payments.
The IRS Tax Withholding Estimator estimates your federal income tax paycheck withholding amount and can help you perform a "paycheck checkup.”
Reference tools
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.