What this letter is about We show you have past due taxes and we’ve been unable to reach you. Call us immediately. What you need to do Contact this office by phone or mail. You may want to Request an appeal to the proposed levy action by following the instructions on the letter. Frequently asked questions Why did I receive this letter? We were unable to reach you by telephone. How much time do I have to respond? To avoid enforcement action, contact us within 10 days from the date on the letter. Tax publications you may find useful Publication 594, The IRS Collection ProcessPDF Reference tools Publication 1, Your Rights as a Taxpayer Full list of tax forms and instructions 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, call the IRS number at the top of your notice or letter. If you didn’t receive a letter or notice, use telephone assistance. If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.