This notice is your IRS Notice of Intent to Levy concerning an unpaid balance on a tax account. The IRS says to read the notice carefully and pay the amount shown immediately; the notice explains the amount and your payment options.
What to have in front of you
- Your notice, including the bottom part.
- The envelope the IRS sent with the notice, if you are considering mailing a payment.
- Information about any payment or installment agreement you have already made.
- Information about your tax account, which the IRS says you can view.
Read the notice
The IRS describes the notice as a final reminder. It says the IRS intends to levy wages, bank accounts or a state tax refund because there is an unpaid balance on a tax account. It also says the IRS will begin searching for other assets on which to issue a levy.
The notice explains the amount and the payment options available. It also has the toll-free number to call if you have questions or disagree.
The IRS says to call the number on the notice as soon as possible if you have questions. You can speak with a customer service representative. You can also authorize someone to contact the IRS on your behalf.
Payment options
The IRS lists ways to pay the amount shown on the notice and options for someone who cannot pay the full amount.
Paying online or by mail
The IRS says you can pay the balance online. You can also mail a payment in the envelope sent with your notice.
For a payment by mail, the IRS asks you to include the bottom part of the notice. The IRS says this helps it correctly credit your account.
You can also view information about your tax account and learn more about payment options and payment arrangements.
Asking about a payment plan
If you cannot pay the full amount, the IRS says you can make a payment plan. Its instructions say to pay what you can now and contact the IRS immediately at the toll-free number on your notice to see if you qualify.
A payment plan can include an installment agreement. This is an arrangement to pay the remaining balance over time.
The IRS also says you can apply for a payment plan online using the Online payment agreement tool. The IRS lists Form 9465, Installment Agreement Request, among its reference materials.
If you disagree or have already paid
If you disagree, the IRS says to contact it immediately. Call the toll-free number on your notice to discuss the matter with a customer service representative.
If you have already paid the amount or arranged to pay it with an Installment Agreement, the IRS says you should still call. The IRS says to call so you can make sure your account reflects the payment or arrangement.
Requesting an appeal
The IRS says you may request an appeal under the Collection Appeals Program before collection action takes place. Follow the instructions on your notice to request an appeal.
The IRS also describes a separate possible hearing notice. If a balance remains after the IRS levies a state tax refund, the IRS says it may send you a notice giving you a right to a hearing before the IRS Independent Office of Appeals, if you have not already received such a notice.
What the IRS says may happen
If you do not pay the amount due immediately or make payment arrangements, the IRS says it can file a Notice of Federal Tax Lien.
The IRS describes a lien as a public notice to creditors that the IRS has a right to your interests in current assets and assets you acquire after the lien is filed. The IRS says a lien can affect your ability to get credit. It may also make it difficult to sell or borrow against your property.
The IRS says it can levy a state tax refund. It says it can then levy or take possession of other property or rights to property. The property listed by the IRS includes:
- Wages, real estate commissions and other income.
- Bank accounts.
- Business assets.
- Personal assets, including a car and home.
- Social Security benefits.
Passport information
The notice also explains the denial or revocation of a United States passport. The IRS says the Fixing America’s Surface Transportation Act generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt.
The IRS has additional information about passport certification.
More information and help
The IRS lists Publication 1, Your Rights as a Taxpayer, and Publication 594, The IRS Collection Process, among its reference materials. It also lists Notice 746, Information About Your Notice, Penalty and Interest.
You can see whether you qualify for help from a Low Income Taxpayer Clinic. If you cannot find what you need online, the IRS says to call the number at the top of your notice.
Where this comes from
IRS: What this notice is about