)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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 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? (updated Nov. 21, 2025)
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. More information on passport certification is available at IRS.gov/passports.
Need help?
- You can authorize someone to contact the IRS on your behalf.
- See if you qualify for help from a Low Income Taxpayer Clinic.
- If you can’t find what you need online, call the IRS number on your notice or letter. If you didn’t receive a letter or notice, use telephone assistance.
- If you can't resolve the penalty on your own, contact Taxpayer Advocate Service, an independent organization within IRS.