- What it means
- The IRS intends to levy wages, bank accounts, or other property. You have 30 days to request a hearing.
- Respond within
- 30 days from the date on the notice
- What to send
- Payment, a payment plan, or Form 12153 to request a Collection Due Process hearing.
- When to get help
- This is the point to hire someone. The 30-day hearing window is a real legal right and it expires.
What the letter says
The final notice. The IRS intends to levy your wages, bank accounts, or other property, and the letter tells you that you have 30 days to request a Collection Due Process hearing.
The 30 days matter
A timely Form 12153 request pauses the levy while an independent appeals officer reviews collection alternatives. Miss the 30 days and you can still request an equivalent hearing, but the levy is not paused and you lose the right to go to Tax Court on the outcome.
What to do
Pay in full, propose an installment agreement or an offer in compromise, or file Form 12153. This is the point where a licensed representative earns their fee.
What to gather
- Every collection notice in order, with dates
- The balance the IRS shows and your own records
- Form 12153
- A monthly budget: income, necessary expenses, assets
- Any prior payment plan paperwork
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.