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LP 59 Frequently Asked Questions (FAQs)

What is the notice telling me?

We previously sent a notice of levy to you to collect money from the taxpayer named in the letter, but have received no response.

What do I have to do?

If you previously responded, complete the information and mail it to us in the enclosed envelope. You are legally responsible for responding to the levy and must send us the amount you owe the taxpayer(s), not to exceed the amount on the levy. Failure to do so could result in you being personally liable to us for the amount you owe the taxpayer. A penalty of up to 50% of the tax owed may also be imposed.

How much time do I have?

Respond at your earliest convenience by correspondence or you may call the phone number provided on the letter for additional assistance or to let us know that you do not owe funds to this taxpayer.

What happens if I don't respond to the levy?

You are legally responsible for responding to the levy and must send us the amount you owe the taxpayer(s), not to exceed the amount on the levy. Failure to do so could result in you being personally liable to us for the amount you owe the taxpayer. A penalty of up to 50% of the tax owed may also be imposed.

Who should I contact?

Either call the number provided in the letter or respond in writing using the enclosed envelope.

What if I don't agree or have already taken corrective action?

Contact us by phone to resolve any concerns or outstanding issues related to the levy you received previously.

Page Last Reviewed or Updated: 2012-08-03