Act immediately, identify the levy, and call the IRS using the number on your notice. A bank levy usually freezes money already in your account for 21 days before the bank sends it to the IRS. A wage levy (often called a wage garnishment) can take part of every paycheck until the balance is resolved or the levy is released. The notice controls your deadline, required forms, and appeal rights.
Read the entire notice, confirm the tax periods and balance, preserve the envelope and copies, and ask the IRS what action is required to stop or release the levy. A phone call or appeal request does not automatically pause an active levy; obtain confirmation that a release or other collection hold has actually been issued.
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What to do in the first 24 hours
- Identify the notice. Record its notice number (such as CP504, CP504B, CP92, CP90C, LT-11, L-1058, or LT75), tax periods, stated balance, notice date, and the date you received it.
- Determine what was levied. Ask your bank whether it received a bank levy and the date it was served, or ask your payroll department when it received a wage-levy order and when deductions begin.
- Verify authenticity if anything looks unusual. Use official IRS contact channels and the information on the notice rather than calling an unsolicited number or paying through a link in an unexpected message.
- Call the IRS number printed on the notice. Explain whether the levy has already been served, why you believe it is wrong or unaffordable, and the resolution you are requesting. Ask what documents, payment, or filing is required and whether the IRS has sent a release to the bank or employer.
- Gather financial and ownership records. Have recent pay stubs, bank statements, proof of ordinary living expenses, information about dependents, and evidence showing whether levied funds belong to someone else.
- Calendar every deadline. A qualifying final notice generally gives 30 days from receipt to request a Collection Due Process hearing, but a different notice can use a different deadline or procedure. Follow the address and instructions printed on your notice.
Do not assume that asking for an installment agreement, hardship status, or an appeal itself stops collection. Ask the IRS exactly when protection begins and how you will be notified.
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Levy and lien are different
An IRS levy is the legal seizure of property to collect a tax debt. It can reach wages, bank and other financial accounts, and certain property. A tax lien is the government’s legal claim against property; it does not itself transfer money from your paycheck or account. Treat a levy notice as an immediate collection event even if you already know a lien has been filed.
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Determine whether you have a bank levy or a wage levy
Bank-account levy
When a bank receives an IRS levy, it generally identifies available funds in the account at that time and places them on hold. The bank normally keeps those funds for 21 days. During that period, contact the IRS about an error, ownership dispute, payment, or another resolution and ask whether it will issue a release. If the IRS does not send a release within the applicable period, the bank generally remits the held money.
This is usually a one-time reach of the funds present when the bank receives the levy. It is not the same as a continuing wage levy, so later deposits are not automatically covered by that particular bank levy. A separate levy can be issued, however, if the debt remains unresolved.
What to do during the 21-day bank hold
- Get the bank’s levy date, held amount, account number, and the date the 21-day period ends.
- Tell the IRS representative that the bank levy is active and provide the bank’s information exactly as shown on the levy notice.
- If the money belongs to another person, is exempt under the facts of your case, or was taken in error, explain the basis and provide ownership or source records.
- If you can pay or propose a collection alternative, ask what must be submitted before the bank can receive a release.
- Call the bank again to confirm whether it has received an IRS release; an IRS promise to consider your request is not the same as a release.
Wage levy (the IRS’s usual term for a wage garnishment)
A wage levy directs your employer to send part of each paycheck to the IRS. It can continue across pay periods until the tax is paid, an accepted arrangement prevents continuation, or the IRS releases the levy. The law protects an exempt amount of wages, but the amount is not a single universal percentage or dollar figure.
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The employer gives you a Statement of Dependents and Filing Status. Complete and return it within three days. The exemption is calculated from the applicable year’s IRS Publication 1494 table using filing status, pay frequency, dependents, and any additional standard-deduction amount. If you do not return the statement, IRS guidance describes a default exemption calculation that may leave less of your pay protected.
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Publication 1494, revised in December 2025 with tables for 2026, illustrates a $615.38 weekly exempt amount for a single taxpayer claiming three dependents. That is the publication’s specific example, not an amount every worker keeps. Use the current table and your actual facts rather than a prior-year calculator or a percentage found online.
| Feature | Bank levy | Wage levy |
|---|---|---|
| What is reached | Available funds identified when the bank receives the levy | Part of each later paycheck while the levy continues |
| Initial timing | Bank generally holds the money for 21 days before remitting it | Employer applies the order to pay periods after service |
| How long it can run | Usually one-time for the funds present when served; another levy can follow | Continuing until payment, an arrangement that bars continuation, or release |
| Protection calculation | Depends on the funds, ownership, and applicable exemption rules | Publication 1494 table based on filing status, pay period, dependents, and deductions |
| First practical contact | IRS and the bank during the 21-day hold | IRS and payroll; return the dependents and filing-status statement within three days |
Read the notice that started collection
The notice determines whether a levy is merely threatened, already served, or part of a special federal-payment program. Do not substitute a general internet description for the instructions on your letter.
| Notice or situation | What it generally means | What to do |
|---|---|---|
| CP504 | The IRS describes CP504 alone as not the formal notice authorizing levy action; a formal notice of intent to levy and hearing rights generally follows. | Respond promptly using the number on CP504 and resolve the balance or dispute before the next notice. |
| CP504B | The page for this notice directs taxpayers to collection and appeal resources and gives a 30-day response timeline from the notice date. | Follow the exact instructions and deadline printed on CP504B. |
| LT-11 or L-1058 | Final Notice of Intent to Levy and Notice of Your Right to a Hearing. | A timely CDP request generally must be made within 30 days from receipt using Form 12153 and the notice’s submission instructions. |
| CP92 or CP90C | These notices can concern special levy actions, including state-refund or federal-payment contexts. | Use the notice number to ask about payment options and the available CDP process; do not assume the ordinary pre-levy sequence applies. |
| LT75 | Notice of levy. | Call the listed number if you have paid, cannot pay, or need to use an appeal option. |
Keep the original notice, the envelope showing when it arrived, every page of any response, and proof of mailing, faxing, uploading, or other delivery. The notice controls the taxpayer-specific deadline, destination, and documentation requirements.
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The IRS says it must release a levy when one of the following applies:
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- The tax has been paid.
- The collection period expired before the levy was issued.
- Releasing the levy will help you pay the tax.
- The terms of an installment agreement do not allow the levy to continue.
- The levy prevents you from meeting basic, reasonable living expenses and creates hardship.
- The value of the property exceeds the amount owed and release will not hinder collection.
The IRS’s release guidance states: “The release of a levy does not mean you don’t have to pay the balance due.” A release ends that particular seizure; it does not cancel the debt. Unless the balance is resolved or collection is otherwise barred, the IRS may issue another levy.
Requesting a release
- Call the number on the notice and identify the levy type, tax periods, and date the bank or employer received it.
- State the specific release ground: paid balance, expired collection period, accepted agreement, hardship, property-value issue, or another factual error.
- Ask what financial statement and supporting records are required. The IRS may request detailed income, assets, expenses, debts, and household information.
- Send complete documents in the manner and by the deadline the representative gives you. Retain a complete copy and delivery proof.
- Ask when a written or electronic release will be sent to the bank or employer and how to confirm receipt.
Hardship decisions depend on your actual finances and circumstances. An installment agreement, offer in compromise, or hardship classification is not guaranteed merely because you request it.
Payment arrangements and financial hardship
If you cannot pay in full, ask which collection alternative fits your facts before agreeing to an amount you cannot maintain. An accepted installment agreement may prohibit a continuing levy under its terms, but the IRS must approve the arrangement and may require current returns, estimated payments, and financial information. An offer in compromise has its own eligibility and documentation rules; submitting an inquiry does not guarantee acceptance.
For hardship or other collection alternatives, the IRS or Appeals may request a financial statement. Form 433-A is used for wage earners and self-employed people; Form 433-B is used for businesses. Prepare accurate figures for take-home income, housing, utilities, food, transportation, insurance, health costs, debts, bank balances, vehicles, real estate, and other assets. Explain unusual necessary expenses with records. Do not hide assets or inflate expenses: incomplete or inconsistent information can delay a decision and undermine credibility.
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Appeal choices: CDP versus CAP
The Collection Due Process (CDP) hearing and the Collection Appeals Program (CAP) are separate routes. Compare the notice, deadline, issues you need reviewed, and whether court review matters before choosing.
| Issue | CDP | CAP |
|---|---|---|
| Typical trigger | A qualifying Final Notice of Intent to Levy and Notice of Your Right to a Hearing, such as LT-11 or L-1058 | Many proposed or completed collection actions, including levies and certain installment-agreement decisions |
| Request method | Form 12153 sent to the address or by the method in the notice | Often begin by calling the notice number; Form 9423 is the Collection Appeals Request form, with case-specific procedures |
| Deadline | Generally 30 days from receipt of the qualifying final notice for a timely hearing | Follow the notice and IRS instructions; do not treat CAP as a substitute for the CDP 30-day deadline |
| Underlying tax challenge | Limited, especially if you previously had an opportunity to dispute the liability | Scope depends on the collection action and issues presented |
| Judicial review | A timely CDP request may preserve the opportunity to seek Tax Court review | No court review of the CAP decision |
| Speed and effect | Formal hearing process; a timely request can affect collection under the CDP rules | Appeals describes CAP cases as generally resolved quickly, but requesting CAP does not automatically stop an active levy |
How to request a CDP hearing
- Confirm that the notice is a qualifying final notice and calculate 30 days from the date you received it, not merely the date printed on the letter.
- Complete Form 12153 with your contact information, tax periods, notice details, and every issue you want considered.
- Describe the collection alternative or factual error you are proposing, such as an installment agreement, hardship, incorrect balance, or wrong taxpayer.
- Mail or submit the form exactly as the notice directs. Keep a copy and proof of timely delivery.
- Continue responding to IRS requests while the hearing is pending and ask what collection activity will occur during review.
CDP is not a second chance to reopen every tax issue. If you already had an opportunity to challenge the underlying assessment, the ability to dispute the amount in CDP is generally restricted.
How CAP works
CAP can address a broader set of proposed or completed collection actions, including some levy and installment-agreement disputes. If your only contact has been a notice or phone call, the IRS directs you to call the notice number, explain why you disagree, and state that you want to appeal. Form 9423 is the Collection Appeals Request form. CAP is often faster, but its decision cannot be taken to court, so do not give up a timely CDP opportunity without understanding the consequence.
What to say when you call the IRS
Prepare a short, factual script so the representative can route the case quickly:
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- “I am calling about notice [number] for tax periods [periods].”
- “The levy is on my [bank account/paycheck], and it was served on [date].”
- “I believe it should be released because [specific reason].”
- “If release is not available, I want to discuss [payment arrangement, hardship review, CDP, or CAP].”
- “What exact forms, financial records, payment, and deadline apply?”
- “Has a release been issued to the bank or employer, and how can I confirm receipt?”
Write down the representative’s name or identification information, the date and time, confirmation numbers, promised follow-up, and the destination for documents. A verbal request without a confirmed release does not restore frozen money or stop payroll deductions.
Common mistakes and how to recover
- Waiting for the bank’s 21 days to expire: that window is the time to act, not a grace period to ignore.
- Returning the wage statement late: the employer’s three-day deadline matters because the default calculation can protect less income.
- Assuming a CP504 is already a bank seizure: CP504 alone is generally not the formal levy authorization, but ignoring it can lead to a later final notice.
- Using an old exemption figure: Publication 1494 tables change. The 2026 table was revised in December 2025, and the example amount applies only to its stated filing status, dependents, and weekly pay frequency.
- Sending a payment without confirming allocation: ask which tax period and balance the payment will satisfy and whether the levy will be released.
- Filing the wrong appeal: CAP and CDP have different deadlines, coverage, and review rights. Check Publication 1660 and the notice before submitting.
- Assuming an appeal automatically stops collection: ask the IRS about the procedural effect of your specific filing and continue meeting any current filing or payment obligations.
- Ignoring joint, third-party, or exempt-fund issues: raise ownership and exemption facts immediately and provide records showing whose money it is and where it came from.
When professional help is worthwhile
You can contact the IRS yourself, but a qualified tax attorney, enrolled agent, or other tax professional experienced in IRS collection may help when the balance is large, several tax years are involved, a business levy threatens payroll, ownership is disputed, a bankruptcy or joint-liability issue exists, or you cannot assemble a credible financial statement. Representation is optional, not a condition for requesting release or an appeal. Verify the professional’s credentials, scope, fees, and who will communicate with the IRS before signing an authorization.
Limits of this general guidance
This article addresses federal IRS collection information for U.S. taxpayers and reflects guidance available as of October 13, 2026, including Publication 594 revised January 2026 and Publication 1494 revised December 2025. State tax levies, bankruptcy, joint liability, exempt funds, special federal-payment programs, and facts unique to your account can change the analysis. The actual notice and current IRS publications control your deadline, eligibility, and required procedure.
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