What this notice is about We are notifying you of our intent to levy certain assets for unpaid taxes. You have the right to a Collection Due Process hearing. 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 how to request a payment plan. Learn how to submit an offer in compromise. Frequently asked questions What should I do if I disagree with the notice? Request a Collection Due Process hearing on Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF. Why should I request a Collection Due Process hearing? You can appeal the intent to levy and other disagreements you have at a Collection Due Process hearing. What happens if I can't pay what I owe? You can apply online for a payment plan (including installment agreements). You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at www.irs.gov/passports. Reference Tools Publication 1, Your Rights as a Taxpayer PDF Publication 594, The IRS Collection Process PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Full list of tax forms and instructions 도움이 필요하십니까? 귀하를 대신해 IRS와 연락하도록 타인에게 권한을 부여할 수 있습니다(영어). 저소득 납세자 클리닉(영어)으로부터 도움을 받을 수 있는지 알아보십시오. 온라인에서 필요한 정보를 찾을 수 없는 경우 통지서 및 서신 상단에 기재된 IRS 번호로 전화하십시오. 서신이나 통지서를 받지 않았다면 전화 상담을 이용하십시오. 스스로 과징금 문제를 해결할 수 없는 경우 IRS내 독립기관인 납세자 보호 서비스에 문의하십시오.