Understanding Your LP59 Notice

What this notice is about

This notice tells you we previously sent you a notice of levy to collect money from the taxpayer named in the notice but haven't received a response.


What you need to do

Complete Form 15104, included with your notice, detach notice stub and mail them to us with the payment using the envelope provided. If you prefer, you can call the number at the top of the notice. Please response within 30 days from the date of the notice.


You may want to

Keep this notice in your permanent records.


Answers to common questions

Why am I getting Notices of Levy on payment someone else owes?

You may be in possession of property or rights to property where a levy has been made. Upon demand, you must surrender the property or rights to the Secretary, except if at the time of demand, the property is subject to an attachment or execution under any judicial process.


What happens if I don't respond to the levy?

You may be held personally liable to us for the amount you owe the taxpayer. We may also charge a penalty of up to 50% of the tax owed (Internal Revenue Code Section 6322). If you owe the taxpayer salary or wages, this levy applies until the taxes are paid or we send a release of levy.

Printable samples of this notice (PDF)

Tax articles you may find useful

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, you can call the IRS at the 800, 866, or 888 number listed on the notice.