What this notice is about
We intend to levy certain assets for unpaid taxes and are informing you of your right to a Collection Due Process hearing PDF.
What you need to do
- Read your notice carefully ¨D 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 about payment plans and installment agreements.
- Learn about an Offer in compromise.
- Learn about 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?
You can request a Collection Due Process hearing using Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF.
Submit your documents using the Document Upload Tool and enter the access code located on your notice.
If you can¡¯t use the Document Upload Tool, you can mail your documents to the address on your notice.
Why should I request a Collection Due Process hearing?
A Collection Due Process hearing gives you the opportunity to appeal the intent to levy and address any other issues you may have with your tax situation.
What happens if I can't pay what I owe?
Contact us to discuss your options because you may be prevented from receiving or renewing a United States passport. Visit revocation or denial of passport for seriously delinquent tax debts for more information.
How can I request a payment plan?
Call us at the number on your notice to discuss about payment plans or learn more about payment plans.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the .
- See if you qualify for help from a .
- You can request a copy of your notice or letter in Braille or large print.
- If you can¡¯t find what you need online, call the telephone number on your notice or letter.