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Home > Notices > Notice of Intent to Levy

Notice of Intent to Levy

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Station Overview

Notice of Intent to Levy and Notice of Your Right to a Hearing is mailed to taxpayers to notify them of their unpaid taxes and that the IRS intends to levy to collect the amount owed, if it is not paid within 30 days. This letter is required by IRC § 6331 before the IRS issues a levy, unless collection is in jeopardy, to collect tax from most sources. Taxpayers are not entitled to a pre-levy hearing under IRC § 6330(f)(4) if the levied source is a state tax refund, the IRS has issued a disqualified employment tax levy, or the tax debt is that of a federal contractor . For further information, see Publication 594, The IRS Collection Process, and Publication 1660, Collection Appeal Rights.

What does this letter or notice mean to me?

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 Notice of Federal Tax Lien (NFTL) — while an NFTL makes a claim to your assets as security for a tax debt and puts your creditors on notice that the IRS has a claim to all your property and rights to property, 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.

This notice is your right to request a Collection Due Process (CDP) hearing prior to the IRS taking your property. You’ll have until the date shown on the notice to request a CDP hearing with the IRS Independent Office of Appeals (Appeals). See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

How did I get here?

You have a balance on your tax account. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since the IRS did not hear from you, it is continuing with its collection process. The IRS can use a levy to satisfy a tax debt when you don’t respond to notices informing you of the debt and asking for payment.

What are my next steps?

The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.

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Is it from the IRS?

If it’s from the IRS, the notice will have instructions on how to respond and provide a 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.

If you can’t pay the full amount by that date, 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.

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Don’t ignore the IRS notice

If you do, 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). For specifics, see Levies.

Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. For specifics, see I got a notice from the IRS and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

If you wish to appeal this proposed levy action, you’ll have until the date shown on the notice to request a Collection Due Process (CDP) hearing with Appeals. 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  petition the U.S. Tax Court if you disagree with Appeals’ decision. See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process and the Equivalent Hearing process.

If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with Appeals either before or after the IRS levies your property. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeals’ determination in the U.S. Tax Court. See Publication 1660 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.

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If you disagree

If you disagree with the notice, call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.

If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.

For more specifics on your particular notice, visit Understanding your IRS Notice or Letter.

I need more information

Where can I get additional help?

If you think you’ll have trouble paying your taxes

If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit dev.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

Related Letters and Notices

ACS Issued:

Systemically Issued:

  • Notice CP90: (CP90), Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing

Field Collection Issued:

  • Letter 1058: (L1058), Final Notice Reply Within 30 Days – Notice of Intent to Levy and Notice of Your Right to a Hearing
  • Letter 3174: (L3174), New Warning of Enforcement

Additional Letters Issued:

  • Letter 75: (LT75), Notice of Levy and your rights to a hearing (Federal Contractor)
  • Notice CP 242: (CP242), Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing
  • Notice CP 90C, (CP90C), Final Notice of Intent to Levy and Notice of Hearing
  • Notice CP 92, (CP92), Notice of Levy on State Refund Notice of Your Right to a Hearing
  • Notice CP 77, (CP77), Final Notice — Notice of Intent to Levy
  • Notice CP 177, (CP177), Intent to Seize Your Assets and Notice of Your Right to a Hearing
  • Notice CP 297, (CP297), Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing
  • Notice CP 297A, (CP297A), Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing
  • Notice CP 297C, (CP297C), Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing
  • Letter 2439: (LT2439), Notice of Jeopardy levy and Right of Appeal