What this notice is about
You haven’t met the terms of your installment agreement. We sent you this notice to inform you of the intent to terminate your installment agreement and seize (levy) your assets.
What you need to do
- Contact us right away to discuss your situation and what you need to do to resolve this issue. Call us at the toll-free number provided on the first page of your notice.
- Continue to make your monthly payments timely. Learn more about your options for paying online.
You may want to
- Create or login to your online account to view your installment agreement details or check the status of your plan.
- 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
What happens if I don’t respond? (added May 8, 2025)
If you don't contact us to discuss your situation before the deadline provided on your notice, we’ll terminate your installment agreement. 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.
What should I do if I disagree? (added May 8, 2025)
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.
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.