What this notice is about We levied your 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. Fill out and send us a 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? 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 levy and other disagreements you have at a Collection Due Process hearing. Why didn't you tell me about my rights before you levied me? Federal contractors do not have the right to a pre-levy hearing. We've already sent you several notices about the amount you owe. What happens if I can't pay what I owe? You can request a payment plan if you can't pay the full amount you owe. Call us at the toll-free number on the top right corner of your notice to talk about payment options or learn more about payment plans. 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 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 Cần trợ giúp? Bạn có thể ủy quyền cho ai đó (tiếng Anh) thay mặt bạn liên lạc với IRS. Xem liệu bạn có đủ điều kiện để nhận được sự trợ giúp từ Trung tâm cho Người đóng thuế có thu nhập thấp. Nếu bạn không thể tìm thấy những gì bạn cần trực tuyến, hãy gọi cho IRS theo số ở đầu thông báo hoặc thư gửi cho bạn. Nếu bạn không nhận được thư hoặc thông báo, sử dụng hỗ trợ qua điện thoại. Nếu bạn không thể tự mình giải quyết hình phạt, liên hệ Dịch vụ Biện hộ Người đóng thuế, một tổ chức độc lập trong IRS.