If you have a tax debt, 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) — while an NFTL makes a claim to your assets as security for a tax debt and puts your creditors on notice that the IRS has a claim to all your property and rights to property, 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 is your right to request a Collection Due Process (CDP) hearing prior to the IRS taking your property. 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 CDP notice, but you can’t petiton the U. S. Tax Court if you disagree with Appeals’ decision. For more information on our appeal optons, click here. See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

You have a balance on your tax account. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since the IRS did not hear from you, it is continuing with its collection process and has sent you one of the following:

• Letter 11 (LT11), Notice of Intent to Levy and Your Notice of a Right to a Hearing 
• Notice CP90: (CP90), Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing 
• Letter 1058: (L1058), Final Notice, Reply Within 30 Days – Notice of Intent to Levy and Notice of Your Right to a Hearing 
• Letter 3174 (L3174), New Warning of Enforcement 

• Letter 75 (LT75), Notice of Levy and your rights to a Hearing (Federal Contractor) 
• Notice CP 242 (CP242), Notice of Levy on Your State Tax Refund – Notice of Your Right to a Hearing 
• Notice CP 90C (CP90C), Final Notice of Intent to Levy and Notice of Hearing 
• Notice CP 92 (CP92), Notice of Levy on State Refund Notice of Your Right to a Hearing 
• Notice CP 77 (CP77), Final Notice — Notice of Intent to Levy 

• Notice CP 177 (CP177), Intent to Seize Your Assets and Notice of Your Right to a Hearing 
• Notice CP 297 (CP297), Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing 
• Notice CP 297A (CP297A), Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing 
• Notice CP 297, (CP297C), Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing 
• Letter 2439 (LT2439), Notice of Jeopardy levy and Right of Appeal 
• Letter 4066 (L4066), Notice of Intent to Levy and Notice of Your Right to a Hearing 

Verify the notice is from the IRS, i it’s from the IRS, the notice will have instructions on how to respond and provide a specific website link for you to visit for additional information located at the end of the notice or letter. Visit I Got a Notice From the IRS for further details, including what to do if the notice is not from the IRS.

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. For specifics, see I got a notice from the IRS and Revocation or Denial of Passport in Case of Certain Unpaid Taxes for further information.

If you disagree with the notice, you should consider utilizing your appeal options. Form more information on your appeal options, click here. In addition to your appeal options, you can call the IRS at the toll-free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See Publication 5, Your Appeal Rights and How to Prepare a Protest If You Don’t Agree.

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. If you request an appeal, you can discuss these concerns with your Appeals Officer.

• It’s helpful to know what your options are to address your tax debt.
• IRS.gov has resources for understanding your notice or letter.
• Browse common tax issues and situations at Get Help on the TAS website.