What this notice is about Your federal employment tax is still not paid. We issued a notice levy to collect your unpaid taxes. What you need to do Send full payment to the address on the letter immediately to avoid further penalty and interest charges. Call the telephone number listed on the letter to get your total balance due. If you’ve already paid the balance or can’t pay the balance, call the telephone number on the letter. You may want to Request an appeal to the proposed levy action by following the instructions on the letter. Frequently asked questions What if I can’t pay the balance in full? If you cannot pay the full amount due: Pay as much as you can now and set up an installment agreement for the remaining balance. You must be current on your filings in order to apply for an installment agreement. Please note: You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports. Can I appeal the balance due? You may request a Collection Due Process hearing. See the letter for directions. Tax publications you may find useful Publication 594, The IRS Collection Process PDF Publication 1660, Collection Appeal Rights PDF Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF 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.