The IRS notice says it has not received payment for overdue taxes and intends to seize your property or rights to property. It asks you to contact the IRS immediately.
What to have in front of you
- Your notice or letter, including the phone number and the address at the top.
- Your IRS Online Account, if you want to check your balance.
- Proof of payment, if you already paid in full or think the IRS has not credited a payment.
- Your tax filing information, if you want to request an installment agreement.
What the IRS is asking
The IRS says to pay the unpaid balance. If you are unable to pay the balance due, it says to call the telephone number on your notice or letter.
The IRS lists several ways to respond. These include paying online, sending proof of a payment, requesting an installment agreement, or requesting an appeal. The instructions on your notice or letter can guide your response.
If you would like someone to contact the IRS for you, the IRS says you can authorize someone to do so. You can also see if you qualify for help from a Low Income Taxpayer Clinic.
Check your balance and payment information
The IRS says you can use your Online Account to determine your balance. It also says you can pay your balance online.
According to the IRS, paying the balance in full stops additional interest and applicable penalties. If you cannot pay the full amount, the IRS says you can pay what you can now. It says payments will reduce the interest and applicable penalties added to the remaining balance in the future.
If you already paid in full, or think the IRS has not credited a payment, the IRS says to send proof of that payment. Use the address at the top of your notice or letter.
If you cannot pay the full balance
If you are unable to pay the balance due, the IRS says to contact it using the telephone number on your notice or letter.
The IRS says that, if you are current on your tax filings, you can request an installment agreement. An installment agreement would let you pay the remaining balance on your account over time.
If you owe less than $50,000, you may be able to use the Online Payment Agreement tool. The IRS describes this as the fastest way to get an installment agreement approved.
If you cannot apply online, the IRS says you can call the number on your notice or letter. You can also mail an installment agreement request.
If you want to request an appeal
The IRS says you may request an appeal of the proposed levy action. Follow the instructions on your letter.
You may also request a collection due process hearing concerning the balance due. The IRS says to see your notice or letter for directions. Its Collection due process (CDP) FAQs page has more information.
The IRS lists Form 12153, Request for a Collection Due Process or Equivalent Hearing, among its useful materials. It also lists Publication 1660, Collection Appeal Rights, and Publication 594, The IRS Collection Process.
What the IRS says may happen
If you do not respond to the notice or letter or do not pay, the IRS says it can attach a levy to your wages or bank accounts up to the amount owed. It may also file a Notice of Federal Tax Lien.
The IRS describes a lien as a public notice to creditors that the government has a right to your interests in your current assets and assets you acquire after the lien is filed. The IRS says a lien can affect your ability to get credit.
The IRS lists several kinds of property it can levy. These include wages and other income, bank accounts, business assets and personal assets, including a car or home. It also lists Alaska Permanent Fund Dividends, state tax refunds and Social Security benefits.
The IRS says you may also be subject to the Fixing America’s Surface Transportation (FAST) Act. It says the law generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt.
Ways to contact the IRS
For questions about your notice, use the telephone number printed on it. The IRS also offers live chat for individuals. Businesses should call the number on the notice.
If you cannot resolve a penalty on your own, the IRS says you can contact Taxpayer Advocate Service, an independent organization within the IRS.
You can also paste your letter into the Clarify Help box on the home page.
Where this comes from
What this notice or letter is about.