What this notice is about
We levied your state tax refund 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
- Visit our payments page for more information about:
- Send us a completed Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf.
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), by the due date on your notice.
Why should I request a Collection Due Process hearing?
You can appeal the levy and other disagreements you have about your tax liability at a Collection Due Process hearing.
What happens if I can't pay what I owe immediately?
You can request a payment plan online or using Form 9465, Installment Agreement Request , if you can't pay the full amount you owe immediately. 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.