How to Contact the IRS Regarding a Levy

Be proactive. The IRS does not surprise taxpayers with a sudden levy. By law they must issue a Demand for Payment of a tax debt and then a separate Notice of Intent to Levy. The best time to contact the IRS regarding a levy is before it happens rather than disregarding these initial notices. Each notice will include a phone number that can be used to address the impending levy, but if one is not present you can call (800) 829-1040.

Formally appeal. Form 12153 is used to appeal a levy and request a Collection Due Process hearing. The form must be sent to the address listed on the Notice of Intent to Levy and must be postmarked by the 30-day deadline provided on the notice.

Consult your advocate. The IRS maintains local taxpayer advocates by state that are available for consultation from 8 a.m. to 8 p.m. local time, Monday through Friday. Contact the advocate closest to you, or call the national hotline toll free at (877) 777-4778. The advocate can assist you in forming a payment plan that can avoid or release the levy.