You have a tax debt and the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a Notice of Federal Tax Lien (NFTL) — an NFTL puts your creditors on notice that the IRS has a claim to all your property and rights to property and secures the priority of the IRS’s claim, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies.

This notice includes your right to request a Collection Due Process (CDP) hearing.  You’ll have until the date shown on the notice to request a CDP hearing with the IRS Independent Office of Appeals (Appeals). If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the notice, but you can’t petition the U.S. Tax Court if you disagree with Appeals’ decision, you can review your appeal options for more information. Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

You have a balance on your tax account that has not been paid, so the IRS sent you a notice or letter. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since your balance has not been resolved, the IRS is continuing with its collection process. Your case has been assigned to a Revenue Officer who has sent you Letter 1058, Final Notice – Notice of Intent to Levy and Notice of Your Rights to a Hearing.

Determine if the IRS sent the notice

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. See also How to know it is an IRS revenue officer.

If it’s from the IRS, the notice will have instructions on how to respond. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. If you want more details about your tax account, you can order a transcript or create an online account using the QR code in the notice. For specifics, see I got a notice from the IRS.

If you believe the balance is correct and you can pay your taxes in full, you can do this by sending funds directly to the Revenue Officer or by:

• Paying Your Taxes online using the QR code in the notice
• Electronic Federal Tax Payment System (best option for businesses or large payments; enrollment required)
• Electronic Funds Withdrawal (during e-filing)
• Same-day wire (bank fees may apply)
• Check or money order
• Cash (at a retail partner)

If you believe the balance is correct, but are unable to pay your balance in full review there are collection alternatives available.

If you disagree with the notice, you should consider your appeal options. For more information on your appeal options, click here. In addition to your appeal options, you can call the Revenue Officer at the number provided in your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 1660, Collection Appeal Rights.

If you want to Appeal the decision

If you wish to appeal this proposed levy action, you’ll have until the date shown on the notice to submit to the Revenue Officer a request for a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals (Appeals). This deadline cannot be extended for any reason. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision. See the Collection Due Process (CDP) FAQs, for more information of the CDP process and the Equivalent Hearing process.

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 reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.

• I Got a Notice From the IRS
• I Need Help Resolving My Balance Due
• Form 12153 Request for a Collection Due Process or Equivalent Hearing