What This Notice is About
You are receiving this notice because we have not received your overdue taxes after sending several notices to you. If you don’t pay your balance now or make arrangements to pay, we may seize (levy) your property or rights to property.
What You Need to Do Immediately
- If you can’t pay the full amount, pay what you can now. You can set up an online account to create a monthly payment plan. Additional interest and penalties may apply.
- Visit “View Your Account Information” to view your balance details.
Consequences if You Do Not Pay Immediately
- We may seize (levy) your property or your rights to property.
- We can file a Notice of Federal Tax Lien, notifying your creditors that we have a claim (lien) against all your property.
- This message may appear on your credit report and harm your credit rating. In addition, interest and penalties apply to your balance.
- The U.S. Department of State may revoke your passport or decline to issue or renew a passport if you have seriously delinquent tax debt totaling more than $52,000.
Frequently Asked Questions
Property includes wages and other income, bank accounts, business assets, personal assets (including your car and home), social security benefits, Alaska Permanent Fund dividends, or state tax refunds.
Pay your balance due directly online from your bank account, by credit card, or by check or money order. If you can’t pay the full amount, you can set up an online account to create a monthly payment plan.
You should pay the entire balance within 30 days of the date of the notice or we may seize (levy) your property. Additional interest and applicable penalties will accrue if payment is received after 21 calendar days from the notice date (or 10 business days if you owe $100,000 or more).
Penalties and Interest
Yes, interest applies on your balance. Interest continues to be charged until the balance is paid in full. Learn more about the interest that is accruing on your balance.
Yes, late payment penalties apply for not paying the full amount. They continue to accrue until the balance is paid in full. Learn more about your penalty.
Disagreement and Corrections
If you've already paid your balance in full or think we haven't credited a payment to your account, please send proof of your payment to the address at the top of your notice.
You may appeal the proposed seizure by completing and mailing Form 12153, Request for a Collection Due Process or Equivalent Hearing. See the Collection Due Process (CDP) FAQ page for more information.