Liens & Levies

If you do not respond to IRS Collection notices, one (or more) of following enforcement collection actions will be taken against you:

Federal tax lien: A legal claim against all your current and future property, such as a house or car, and rights to property, such as wages and bank accounts. The lien automatically comes into existence if you don’t pay your amount due after receiving your first bill.

Notice of Federal Tax Lien (NFTL): A public notice to creditors. It notifies them that there is a federal tax lien that attaches to all your current and future property and rights to property.

Levy: A legal seizure of property or rights to property to satisfy a tax debt. When property is seized (“levied”), it will be sold to help pay your tax debt. If wages or bank accounts are seized, the money will be applied to your tax debt.

Seizure: There is no legal difference between a seizure and a levy.

Notice of Intent to Levy and Notice of Your Right to a Hearing: Generally, before property is seized, the IRS has to send you this notice. If you do not pay your overdue taxes, make other arrangements to satisfy the tax debt, or request a hearing within 30 days of the date of this notice, the IRS may seize your property.

Summons: A summons legally compels you or a third party to meet with the IRS and provide information, documents, or testimony.

Appeal rights: If the IRS denies your request for a withdrawal, discharge, or subordination, of any of the above collection actions, you have the right to Appeals. See the “IRS Appeals” section. 

Help! I've received a lien or levy from the IRS

If you have received any of the communications above, you may want to schedule a free phone consultation to determine if these actions can be stopped, slowed or averted completely.