IRS collection notices are the most serious type of IRS correspondence. These notices signal that the IRS is preparing to seize your assets—including bank accounts, wages, tax refunds, Social Security benefits, or property—to satisfy unpaid tax debt. Collection notices include specific legal rights and deadlines that you must understand to protect yourself.
Collection notices require immediate response. The IRS can seize assets without further warning once the deadline passes.
You have 30 days to request a Collection Due Process hearing to challenge the levy or propose alternative collection methods.
Filing for a CDP hearing, installment agreement, or Offer in Compromise can temporarily halt collection while your case is reviewed.