You can avoid a levy by filing returns on time and paying your taxes when due. If you need more time to file, you can request an extension. If you can’t pay what you owe, you should pay as much as you can and work with the IRS to resolve the remaining balance. The key is to be proactive; so don’t ignore IRS billing notices. You may be able to set up a payment plan, settle your tax debt for less than the full amount you owe, or there may be other options. There are several options for making tax payments. Refer to Collection Procedures for Taxpayers Filing and/or Paying Late and Publication 594, The Collection Process PDF for more information about what will happen if you don’t make your required payments in full and on time. If you do not respond to IRS billing notices and work with the IRS to resolve your tax debt, the IRS may levy your property. Even if you think you do not owe the tax bill, you should contact the IRS. If you receive an IRS bill titled Final Notice, Notice of Intent to Levy and Your Right to A Hearing, contact the IRS right away. Call the number on your billing notice, or individuals may contact the IRS at 800-829-1040; businesses may contact us at 800-829-4933. If a levy has already been issued, see: Information about wage levies, Information about bank levies, and How do I get a levy released? Related Levy Collection Process for Taxpayers Filing and or Paying Late Payments Publications 第 594 号刊物——国税局征收流程(英文)(PDF)