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You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your assets as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
For each tax period, the IRS is required to send you a notice after it files a lien, and is generally required to notify you before the first attempt to levy, and will send you a Notice of Your Right to a Collection Due Process Hearing explaining your appeal rights. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the Collection Due Process.
Collection Appeals Program (CAP): If you disagree with an IRS employee decision regarding the lien filing, intent to levy, or levy then you can appeal to their manager. The manager will generally hold a conference with you and if the
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
If you have a tax debt, the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a lien — while a lien makes a claim to your assets as security for a tax debt, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies on TAS Get Help and/or Liens on TAS Get Help for further information.
This Notice is Your Right to request a Collection Due Process (CDP) hearing. You’ll have until the date shown on the notice to request a CDP hearing with the IRS Office of Appeals. See IRS Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process. If you wish to appeal the filing of the lien and/or the proposed levy action, you need to timely complete and mail Form 12153, Request for a Collection Due Process or Equivalent Hearing. If you do not file Form 12153, you will lose the ability to contest Appeals’ decision in the U.S. Tax Court. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision.
If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with the IRS Office of Appeals either before or after the IRS levies your property. You can also request a hearing when the IRS proposes filing of a Notice of Federal Tax Lien and when the IRS rejects, modifies or terminates an installment agreement. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeal’s determination in the U.S. Tax Court. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.
You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number. For specifics, see Levies on TAS Get Help and/or Liens on TAS Get Help for further information.
This notice also explains the possible denial or revocation of your United States passport. Visit Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
For specifics on your particular notice, visit Understanding your IRS Notice or Letter on IRS.gov.
You received various notices or letters from the You received various notices or letters from the IRS requesting payment for the tax balance owing and the debt remains unpaid. Since you have a balance owing, the IRS is continuing with its collection process by either filing a lien, which makes claim to your assets as security for a tax debt, or issuing a levy that can take your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
Also, you may have requested an installment agreement or have an existing one. Under the Collections Appeals Program (CAP), you also have 30 days to appeal the rejection, modification and/or termination of an installment agreement.
If it’s from the IRS, the notice will have instructions on how to respond and provide specific website link for you to visit for additional information located at the end of the notice or letter. Visit I got a notice from the IRS for further details including what to do if the notice is not from the IRS.
Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent a lot of trouble. For example, the IRS can issue a levy and take your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). Be sure to keep your address up to date with the IRS so you receive all notices and letters.
You’ll have until the date shown on the notice to request a CDP hearing with the IRS Office of Appeals.
See IRS Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process. If you wish to appeal the filing of the lien and/or the proposed levy action, you need to timely complete and mail Form 12153, Request for a Collection Due Process or Equivalent Hearing. If you do not file Form 12153, you will lose the ability to contest Appeals’ decision in the U.S. Tax Court. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision.
If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with the IRS Office of Appeals either before or after the IRS levies your property. You can also request a hearing when the IRS proposes filing of a Notice of Federal Tax Lien and when the IRS rejects, modifies or terminates your installment agreement. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeal’s determination in the U.S. Tax Court. See IRS Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights, for a full explanation of the process.
You need to figure out what payment options might work for your situation, and act to set up a payment plan or other way to pay off your balance. For specifics, see I got a notice from the IRS on TAS Get Help.
For specifics, see I got a notice from the IRS on TAS Get Help and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.
If your income is below a certain level, you may qualify for Low Income Taxpayer Clinic (LITC) representation.
You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number.
For specifics, see Levies and/or Liens on the TAS Get Help for further information.
For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest (PDF).
You may wish to check your tax withholding to make sure you have enough taken from your payroll check each pay period or that you have made an accurate estimated tax payment to ensure you do not have a balance due at the end of the year.
Too little can lead to a tax bill or penalty. Too much can mean you won’t have use of the money until you receive a tax refund. Use the IRS Tax Withholding Estimator to determine if you need to make changes to your withholding.
IRS.gov has resources for If you think you’ll have trouble paying your taxes, it’s helpful to know what your options are to address your tax debt.
IRS.gov has resources for understanding your notice or letter.
Browse common tax issues and situations at Get Help.
If your IRS problem is causing you financial hardship, you’ve tried repeatedly and aren’t receiving a response from the IRS, or you feel your taxpayer rights are not being respected, consider contacting Taxpayer Advocate Service (TAS).
You may be eligible for representation from an attorney, certified public accountant (CPA), or enrolled agent (EA) associated with a Low Income Taxpayer Clinic (LITC). LITCs may also provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language.
