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.
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?
If you had a hearing on unpaid employment tax periods, you aren’t entitled to a pre-levy hearing under IRC Section 6330 for any unpaid employment tax periods that occur within 2 years after those periods. Our records show that you (or your predecessor) previously requested a hearing under IRC Section 6330 that included an employment tax period falling within the two-year period. We've already sent you several notices about the amount you owe.
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 IRS.gov/passports.
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。