We are notifying you of our intent to levy certain 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.
- Fill out and send us a Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.
Answers to common 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.
Why should I request a Collection Due Process hearing?
You can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing.
What happens if I can't pay what I owe?
You can request a payment plan if you can't pay the full amount you owe. Call us at the toll-free number on the top right corner of your notice to talk about payment options or learn more about them here.
Printable samples of this notice (PDF)
Tax publications you may find useful
- Publication 1, Your Rights as a Taxpayer (PDF)
- Publication 594, The IRS Collection Process (PDF)
- Form 656-B, Offer in Compromise Booklet (PDF)
- Form 9465, Installment Agreement Request (PDF)
- Form 12153, Request for a Collection Due Process or Equivalent Hearing (PDF)
- Notice 746, Information About Your Notice, Penalty and Interest (PDF)
- Full list of tax forms and instructions
How to get help
- Call the 800, 866 or 888 number listed on the top right corner of your notice.
- Authorize someone (such as an accountant) to contact the IRS on your behalf using Form 2848, Power of Attorney and Declaration of Representative (PDF)
- See if you qualify for help from a Low Income Taxpayer Clinic.