The IRS is using a levy to satisfy a tax debt since you have not paid the balance owing or made other payment arrangements with the IRS.

The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.

If you disagree with the IRS that you owe the debt, you need to respond to the notice of levy and tell the IRS why you think you don’t owe the debt. You may be able to raise your arguments in a Collection Due Process (CDP) or Equivalent Hearing; or request an audit reconsideration. Please note that if you disagree with the IRS Independent Office of Appeals (Appeals) decision in the Equivalent Hearing, you have no right to judicial review by the United States Tax Court. See Publication 1660, Collection Appeal Rights and Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree, for more information.

You need to figure out what payment options might work for your situation, and act to set up a payment plan or other way to pay off your balance and request a levy release. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take further action to collect the balance. For specifics, see Levies on the TAS website and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

If the levy is creating an economic hardship on you, meaning you’re unable to meet basic, reasonable living expenses, then contact the IRS at the number on the levy or notice immediately.

Appeals is separate from and independent of the IRS Collection office that initiated the collection action. You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number. For specifics, see Levies on the TAS website and Levy Relief on the TAS Roadmap. See Publication 594, The IRS Collection Process, and Publication 1660 for a full explanation of how to appeal a collection action.

If the tax being levied stems from the filing of a joint return and you believe your current or former spouse should be solely responsible for an incorrect item or an underpayment of tax on the return, you may be eligible for relief as an Innocent Spouse.

If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement or send a signed statement to the IRS explaining your reasons. For specific instructions, see Notice 746, Information About Your Notice, Penalty, and Interest.