What this notice is about We levied your state tax refund 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 Visit our payments page for more information about: Payment plans Offers in compromise Temporary collection delays Send us a completed 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, by the due date on your notice. Why should I request a Collection Due Process hearing? You can appeal the levy and other disagreements you have about your tax liability at a collection due process hearing. What happens if I can't pay what I owe immediately? You can request a payment plan online or using Form 9465, Installment Agreement Request if you can't pay the full amount you owe immediately. Call us at the toll-free number on the top right corner of your notice to talk about payment options or Payment plans, 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 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 是否需要帮助? 您可以授权他人(英文)代表您联系国税局。 查看一下您是否有资格获得低收入纳税人诊所的帮助(英文)。 倘若您在网上未能找到所需信息,请拨打通知或信函顶部的国税局电话号码。倘若您未收到信函或通知,请使用电话协助。 如果您不能自行解决罚款问题,请联系纳税人权益服务处,这是国税局内部的一个独立机构。