What this notice is about We levied your assets 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 an Offer in compromise. Learn about Form 2848, Power of Attorney and Declaration of Representative PDF, 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) Request a Collection Due Process hearing on 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 gives you the opportunity to appeal the levy and address any other issues you may have with your tax situation. Why didn't you tell me about my rights before you levied me? (updated Nov. 5, 2024) We’re permitted to issue levies to federal contractors without providing prior Collection Due Process rights under Internal Revenue Code 6330(f). You can learn more about the Federal Payment Levy Program or contact us using the phone number located on your notice to resolve the issue by paying the tax bill, entering into an installment agreement, or proposing an Offer in compromise. What happens if I can't pay what I owe? (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. Reference tools Publication 1, Your Rights as a Taxpayer Publication 594, The IRS Collection Process PDF Publication 1660, Collection Appeal Rights PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Paying your taxes Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
