What this notice is about We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. What you need to do Read your notice carefully. It explains our actions. Pay what you owe. Request a payment plan if you can’t pay the full amount you owe. You may want to Learn how to request a payment plan. Learn how to submit an offer in compromise. Frequently asked questions What should I do if I disagree with the notice? Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent HearingPDF. Why should I request a Collection Due Process hearing? You can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing. What happens if I can't pay what I owe? You can apply online for a payment plan (including installment agreements). 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 www.irs.gov/passports. Reference Tools Publication 1, Your Rights as a TaxpayerPDF Publication 594, The IRS Collection ProcessPDF Notice 746, Information About Your Notice, Penalty and InterestPDF Full list of tax forms and instructions 도움이 필요하다면 귀하를 대신하여 IRS와 연락하도록 누군가에게 권한을 부여할 수 있습니다.(영어). 저소득 납세자 클리닉(LITC)(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 것을 찾을 수 없다면, 통지서서 및 서신의 상단에 IRS 번호로 전화하십시오