Updated October 2025
This is a very serious notice. An IRS notice of intent to levy is the government’s final warning before it starts forcibly taking your money or property to settle your unpaid tax debt. If you receive this notice, you must take action.
Quick answers: What you need to know
| Question | Answer |
|---|---|
| What is an IRS Notice of Intent to Levy? | A final warning before the IRS can legally seize wages, bank funds, or assets |
| What does “intent to levy” mean? | The IRS plans to collect unpaid taxes by taking property or money |
| How many notices does the IRS send before sending a Notice of Intent to Levy? | Typically 3+ (balance due, reminder, intent to levy) |
| How long do I have to respond? | 30 days from the date on the notice |
| How do I stop the IRS from levying my assets? | Pay in full, set up a payment plan, or request a hearing |
| IRS phone number (for collections) | Call the number on the notice or 800-829-7650 |
What does Intent to Levy mean?
A levy is a legal seizure of your property. It’s the IRS’s way of getting paid when you haven’t responded to their previous requests. By law, the IRS has the power to take a variety of your assets, including:
- Wages and other income (wage garnishment)
- Bank accounts (it can empty your checking and savings accounts up to the amount that you owe)
- State tax refunds
- Social Security benefits and retirement income
- Physical property, like your car or home
Unlike a tax lien, which is a public notice that the government has a legal claim to your property, a levy is the actual act of taking the property (a seizure). A lien secures the IRS’s spot in line as a creditor.
An IRS notice of levy is a letter informing you that the IRS plans to take your assets for unpaid taxes. There are several different levy notices, and they focus on different assets. However, be aware that once the IRS begins seizing some assets, it will likely start seizing more.
How Did This Notice of Intent to Levy End Up in My Mailbox?
A notice of intent to levy doesn’t arrive out of the blue. It’s the culmination of a process the IRS set in motion much earlier. Legally, the IRS must send a series of notices before it can take your assets.
First, you likely received a few less-threatening notices, such as a CP14, which informs you that you have an unpaid tax notice. If you ignore these letters, the notices become progressively more serious. The Notice of Intent to Levy (often a CP504 or LT11) is the final one. It’s a “we’ve asked you nicely, and now we mean business,” message.
Types of Levy Notices
The CP504 notice plainly states that the IRS will seize your state tax refund, and if the amount doesn’t cover your debt, the IRS will start to come after other assets. But first, they must send another notice outlining your right to a hearing.
When you receive a CP90, CP297, LT11, or LT1058 notice, you have a right to a hearing. If, however, you don’t settle your debt, arrange a payment plan, or request a hearing within 30 days, the IRS can seize your wages, bank accounts, 401(k) retirement accounts, Social Security benefits, and other assets.
- CP90: This notice of intent to levy informs you that the IRS intends to seize federal payments, which can include Social Security benefits, federal retirement income, federal tax refunds, or other government disbursements.
- CP297: This notice of intent to levy is similar to the CP90 but is used for business tax debts (like unpaid payroll taxes), while the CP90 is more commonly used for personal tax debts.
- LT11: This official IRS communication, titled “Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing,” is the IRS’s final warning before it takes action to seize your assets.
- LT1058: Like the LT 11, it’s also titled the “Final Notice – Notice of Intent to Levy and Notice of Your Right to a Hearing,” but is the next step in escalation. Unlike the LT11, this notice comes from a specific revenue officer who’s been personally assigned to your case, whereas other notices may be generated by the IRS’s automated system.
In rare situations, the IRS sends out a Notice of Jeopardy Levy, which happens when the IRS levies your assets without giving you a chance to request a hearing. The IRS only sends this notice if it believes tax collection is at risk — for instance, the agency fears you may flee the country or get rid of all your assets.
The biggest takeaway here? If you receive any of the above notices, you need to contact the IRS to request a hearing or set up payment arrangements. If you feel overwhelmed and are not sure what to do, contact a tax attorney who can help you through the process. Fast, legal action can stop the levy or delay its enforcement.
What Assets Can the IRS Levy?
The IRS can levy almost all of your assets, including tax refunds, wages, commissions, bonuses, bank accounts, retirement accounts, and property. The IRS can also take money that other people owe you, such as rent payments.
Assets exempt from seizure include veterans’ benefits, unemployment benefits, workers’ compensation, court-ordered child support, welfare benefits, a minimum weekly wage, and items on this list. The IRS also cannot seize your principal residence without a U.S. District Court judge’s approval.
Generally, the IRS starts with the lowest-hanging fruit. This means garnishing your wages and seizing the funds in your bank account. Then, the agency proceeds to seize and auction off real assets.
What to Do When You Receive a Notice of Intent to Levy
First, don’t ignore this notice. You must respond. If you disagree with the levy, contact the IRS to request an appeals hearing, which generally happens over the phone.
This collection due process appeal is a request for a hearing with the IRS Office of Appeals (which is separate from the IRS division trying to collect from you). Filing in time requires the IRS to pause all collection activity for the tax periods you’ve appealed, giving you time to find a resolution.
You have the opportunity to speak to an appeals officer and present your side of the story. You can propose alternatives, like a payment plan, an offer in compromise, or “currently not collectible” status if you’re experiencing financial hardship. In some cases, you can dispute the amount of taxes you owe if you haven’t had a chance to do so before.
Alternatively, you can make arrangements to pay your tax debt. In most cases, once you request a suitable repayment or settlement plan, the IRS will halt its attempts (or threats) to levy your assets. To pick the best plan for your situation, talk to a tax attorney. They have a clear understanding of the tax laws and how they apply to your specific situation.
When the IRS threatens a levy, it’s always easier to set up a payment plan before the levy goes into effect, as once it starts, an active levy is hard to stop. If you’re already dealing with an active levy, call us. Our experienced tax attorneys can help you protect your assets while we work on a solution.
How to Appeal an IRS Intent to Levy
You’ve received an intent to levy notice and want to appeal to prevent the IRS from acting on it. So, now what? Follow the instructions on the notice to request a hearing, and pay close attention to all deadlines. Remember, you have 30 days from the date of the notice (not the date you received it) to request a hearing.
You can request a managerial review to validate the revenue officer’s decision that a levy is the appropriate course of action. If the manager doesn’t stop the levy or contact you, file Form 9423 (Collection Appeals Request). The IRS will issue a decision based on the information on this form. The catch to this approach? If you disagree with their decision, you can’t appeal again.
To be safe, you should work with a tax professional during the levy appeals process, but act fast.
How to Make Payments to Stop a Tax Levy
After you receive a notice of intent to levy, you have 30 days from the date on the notice to make payment arrangements. Here are your main options:
- Installment Agreement — You make monthly payments on your tax debt. You must be able to pay off the debt by the collection statute expiration date. You typically don’t need to provide financial details if you owe less than $250,000 and a revenue officer hasn’t been assigned to your account.
- Offer in Compromise — You make an offer to the IRS to settle your tax bill for less than you owe. You must provide detailed financial information to the IRS so it can decide if you can afford more than you offered. This process is subjective, so working with a tax attorney can increase your chances of a successful offer application.
- Partial payment installment agreement — You prove to the IRS that you can’t afford the minimum monthly payment of a traditional installment agreement, so the IRS agrees to accept lower, affordable payments. When the collection statute expires, the IRS waives the remaining portion of the debt.
- Currently not Collectible — You provide financial information to the IRS, and once the agency confirms your inability to pay, it marks your account as uncollectible and stops collection actions. However, the IRS will review your situation periodically and resume collections if your financial situation improves and it determines that you can afford to make payments.
What if Your Spouse Received the Intent to Levy?
If your spouse gets a notice of intent to levy for a tax return they filed on their own, you are not responsible for the debt. But there’s a catch: The IRS can still go after jointly held property or bank accounts.
Filed a joint return? Then, you’re both responsible for the tax debt. However, if your spouse misled you, and you can prove you didn’t know about your tax situation, there’s a way out. You can apply for Innocent Spouse Relief to separate the tax bill. If approved, you’d only be responsible for your part of the debt. But keep in mind, the IRS may still be able to levy any property you own together.
What if You Don’t Agree With the Tax Bill?
By the time the IRS sends the intent to levy notice, it has already sent several other notices outlining how to contest your tax bill. Unfortunately, at this point, you may have lost the right to appeal the tax assessment related to the levy. But you’re not necessarily out of options. The IRS has a number of solutions worth exploring if you’ve received an incorrect assessment.
- You can apply for an audit reconsideration if your tax bill is originally due to an audit.
- You may be able to apply for an Offer in Compromise based on doubt as to liability.
- You can request an abatement of penalties to try to reduce the outstanding liability.
- You may be able to pay the bill under protest and then request a refund.
These are complex situations, so we recommend consulting an experienced tax attorney to help you achieve the best possible outcome.
Get Help With an Intent to Levy Notice
If you have received an intent to levy notice, you need to act fast. This is one of the most serious notices the agency sends, and you could lose your assets if you ignore it.
To get help today, contact us at Wiggam Law at (404) 233-9800 or fill out our online consultation form. Our expert tax attorneys specialize in helping individuals resolve their tax debts, and we can find the most suitable resolution for your unique situation.
Notice of Intent to Levy FAQs
What does “intent to levy” mean?
A notice of intent to levy is the IRS’s final warning that it plans to legally seize your property or assets to pay a tax debt. This notice indicates that the agency is moving from a request for payment to a direct action to collect.
What does a notice of levy look like?
A notice of levy letter from the IRS clearly states it’s a “Final Notice” and a “Notice of Intent to Levy.” It lists the tax years you owe for and the total amount due, and gives information on how to appeal or pay the debt.
How many notices come before this?
The IRS is required to send you several notices before a notice of intent to levy. You’ll typically receive at least one or two initial balance due notices first, such as a CP14 or CP501.
What happens if I ignore it?
Ignoring this notice will likely result in a levy. The IRS can then seize your wages, bank account funds, or other assets to satisfy the debt.
Can I call the IRS to stop the levy?
Yes. Calling the IRS is an important step. By contacting them, you can arrange a payment plan, apply for hardship status, or work out another solution.
