Understanding Your LP59 Notice
We previously sent you a notice of levy to collect money from the taxpayer named in the notice, but received no response, or an explanation of why you haven’t sent it.
What you need to do
- If you previously responded, complete the information and mail it to us in the enclosed envelope.
- You are legally responsible for responding to the levy and must send us the amount you owe the taxpayers, not to exceed the amount on the levy.
You may want to...
- Respond by correspondence or call the number provided in the notice. The person who answers will be able to assist you.
- Keep this notice in your permanent records.
Answers to Common Questions
What happens if I don't respond to the levy?
You are legally responsible for responding to the levy and must send us the amount you owe the taxpayers, not to exceed the amount on the levy. Failure to do so could result in you being personally liable to us for the amount you owe the taxpayer. A penalty of up to 50% of the tax owed may also be imposed (IRC Section 6322). If you owe the taxpayers salary or wages, this levy applies until the taxes are paid or we send a release of levy.
What happens if the levy creates an immediate economic hardship?
The levy may be released. A levy release does not mean you are exempt from paying the balance. The IRS will work with you to establish payment plans or take other steps to help you pay off the balance.