What this notice is about We levied your state tax refund for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF. What you need to do Read your notice carefully ― it explains our actions. Pay what you owe. Request a payment plan if you can't pay the full amount you owe. You may want to Learn about payment plans and installment agreements. Learn about Offers in compromise. Learn about a temporary delay on collection. Learn about Form 2848, Power of Attorney and Declaration of Representative, to allow someone (such as an accountant) to contact us on your behalf. Frequently asked questions What should I do if I disagree with the notice? (updated Nov. 5, 2024) You can request a Collection Due Process hearing using Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF. Submit your documents using the Document Upload Tool and enter the access code located on your notice. If you can’t use the Document Upload Tool, you can mail your documents to the address on your notice. Why should I request a Collection Due Process hearing? (updated Nov. 5, 2024) A Collection Due Process hearing give you the opportunity to appeal the levy and address any other issues you may have with your tax situation. What happens if I can't pay what I owe immediately? (updated Nov. 5, 2024) Contact us to discuss your options because you may be prevented from receiving or renewing your United States passport. Visit revocation or denial of passport for seriously delinquent tax debts for more information. How can I request a payment plan? (added Nov. 5, 2024) Call us at the toll-free number on your notice to discuss payment options or learn more about payment plans. Herramientas de referencia Publicación 1 (SP), Derechos del Contribuyente Publicación 594 (SP), El Proceso de Cobro del IRS PDF Publicación 1660 (SP), Derechos para la Apelación de Cobros PDF Aviso 746 (SP), Información Sobre su Aviso, Multas e intereses PDF Pago de impuestos Lista completa de formularios e instrucciones tributarios (en inglés) ¿Necesita ayuda? Puede autorizar a alguien (en inglés) para que le represente ante el IRS o para inspeccionar y/o recibir su información tributaria confidencial. Puede ser elegible para recibir la ayuda gratuita del Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés). Verifique si reúne los requisitos para recibir la ayuda de una Clínica para Contribuyentes de Bajos Ingresos. Puede solicitar una copia de su carta o aviso en braille o en letra grande (en inglés). Si no puede encontrar lo que necesita en línea, llame al número de teléfono en su carta o aviso.
