What this letter is about
We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.
What you need to do
- Pay your unpaid balance: When you pay your balance in full, we’ll stop adding interest and applicable penalties. You can quickly and easily, pay your balance online. See “Finding out how much you owe” to learn how to determine your balance. If you can’t pay the full amount, pay what you can now; payments will reduce the amount of interest and applicable penalties added to the remaining balance in the future. If you’re current on your tax filings, you can request an installment agreement to pay the remaining balance on your account over time.
NOTE: If you owe less than $50,000, you may be able to set up an installment agreement using the Online Payment Agreement tool, which is the fastest way to get an installment agreement approved. If you can’t apply online, call us at the number on your notice or letter, or mail in an installment agreement.
- If you already paid in full or think we haven’t credited a payment, send proof of that payment to us using the address at the top of your notice or letter.
- If you’re unable to pay the balance due, contact the telephone number listed on the notice or letter.
You may want to
Request an appeal to the proposed levy action by following the instructions on the letter. See Collection Due Process (CDP) FAQ page for more information.
Frequently asked questions
What happens if I don’t respond to this notice of letter or don’t pay?
We can attach a levy to your wages or bank accounts up to the amount owed. We may also file a Notice of Federal Tax Lien. A lien is a public notice to your creditors that the government has a right to your interests in your current assets and any assets you acquire after we file the lien; it can affect your ability to get credit.
You may also be subject to the Fixing America’s Surface Transportation (FAST) Act, legislation see Revocation or Denial of Passport for more information.
What kinds of property can the IRS levy?
Property can include wages and other income, bank accounts, business assets, personal assets (including your car and home), Alaska Permanent Fund Dividends and state tax refunds, and Social Security benefits.
Can I appeal the balance due?
You may request a Collection Due Process hearing. See the notice or letter for directions. See Collection Due Process FAQ page for more information.