- What it means
- The IRS intends to levy business assets for an unpaid balance and is notifying you of your hearing rights.
- Respond within
- 30 days from the date on the notice
- What to send
- Payment, a payment plan, or Form 12153 within 30 days.
- When to get help
- Get representation inside the 30 days, especially for payroll balances.
What the letter says
A business form of the final levy notice. Bank accounts and receivables are the usual targets.
What to do
Pay, propose an installment agreement, or request a hearing. Check whether a trust fund recovery penalty process is running in parallel against the owners.
What to gather
- All collection notices
- Business balance records
- Form 12153
- Business financial statements
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.