You have an unpaid amount due on your account. If you do not pay the amount due immediately, the IRS will seize (levy) certain property or rights to property and apply it to pay the amount you owe.
Download additional information pertaining to your tax account.
This notice is telling you that we intend to issue a levy against certain property or rights to property because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.
This notice also explains the denial or revocation of a United States Passport. 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. Additional information on passport certification is available at IRS.gov/passports.
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.
If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.
You should pay your balance due by the due date shown on your notice.
If you don't pay the amount due, we may send you a notice giving you a right to a hearing before the IRS Independent Office of Appeals if you have not already received such a notice. We may then seize (levy) your property or rights to property. Property includes:
This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).
If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.
If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.