Washington, DC tax counsel · Nationwide IRS representation
Washington, DC IRS levy defense.
The firm has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in IRS levy matters nationwide.
Each matter begins with the levy notice, the assessed balance, and any hearing deadline printed on the letter.
A levy takes property to pay the tax.
The IRS describes a levy as a legal seizure of property to satisfy a tax debt. A wage levy reaches pay. A bank levy reaches funds in an account. The notice states which action the IRS says it is taking and any hearing rights that notice offers.
A federal tax lien is different. A lien is the government’s legal claim against property after assessment, notice, and unpaid tax. Read the paper in hand before treating the problem as a levy, a lien, or both.
Official source: What is a levy
Official source: Understanding a federal tax lien
Official source: IRS Publication 594
The work
How the firm approaches IRS levy defense.
Read the levy notice
Identify the tax years, the assessed balance, whether the letter is a notice of intent to levy or a levy already served, and any hearing date printed on it.
Separate a levy from a lien
A federal tax lien is a legal claim against property. A levy takes property to pay the tax. The paper notice controls which step the IRS says it is taking.
Protect hearing rights
LT11 and Letter 1058 are final notices of intent to levy and notices of a right to a Collection Due Process hearing. The date and instructions on that letter control.
Address the collection alternative
If a hearing is available, the IRS may consider payment, an offer in compromise, a temporary delay of collection, or other options the notice allows, subject to eligibility.
Hearing rights and collection alternatives.
The IRS says to request a Collection Due Process hearing within 30 days from the date of LT11 or Letter 1058. The date and instructions on the notice control. Do not use this page to calculate that deadline. Some collection actions also qualify for the Collection Appeals Program. IRS Publication 1660 explains the difference.
Collection alternatives can include a payment plan, an offer in compromise, or a temporary delay of collection, subject to eligibility. Required returns generally must be filed. Read IRS collections for the broader collections path.
Official source: Collection Due Process FAQs
Official source: IRS Publication 1660
Questions
Common questions.
What is an IRS levy?
The IRS describes a levy as a legal seizure of property to satisfy a tax debt. A wage levy reaches pay. A bank levy reaches funds in an account. Law Office of Alexander Powell, PLLC has an office at 1629 K Street NW, Suite 300 in Washington, DC and represents individuals and closely held businesses in IRS levy matters nationwide.
What is the difference between an IRS levy and a federal tax lien?
A federal tax lien is a legal claim against property after assessment, notice, and unpaid tax. A levy takes property to pay the tax. The paper notice controls which step the IRS says it is taking.
What hearing rights can a notice of intent to levy include?
LT11 and Letter 1058 are final notices of intent to levy and notices of a right to a Collection Due Process hearing. The IRS says to request that hearing within 30 days from the date of the letter. The date and instructions on the notice control. Do not use this page to calculate that deadline.
What collection alternatives may apply after a levy notice?
If a hearing is available, the IRS may consider payment, an offer in compromise, a temporary delay of collection, or other options the notice allows, subject to eligibility. Required returns generally must be filed. Some collection actions also qualify for the Collection Appeals Program. IRS Publication 1660 explains the difference.
Which IRS letters concern levy action?
CP504 is a notice of intent to levy. LT11 and Letter 1058 are final notices of intent to levy and Collection Due Process hearing rights. CP90 is also a final notice of intent to levy. Letter 3172 concerns a Notice of Federal Tax Lien. Start with the paper in hand. Supported IRS letter codes are on the IRS Letter Check page.
What may follow a levy notice.
A balance-due series such as CP14, CP501, or CP504 may precede levy action. Letter 3172 concerns a Notice of Federal Tax Lien. A Collection Due Process request, if available, is heard by Appeals. Use the IRS Letter Check for a supported notice code.
Related pages
Related IRS levy resources.
- IRS collectionsReturn to the collections hub for unpaid balances, liens, levies, and payment options.
- CP504Notice of intent to levy.
- LT11 or Letter 1058Final notice of intent to levy and Collection Due Process hearing rights.
- CP90Final notice of intent to levy.
- Offer in compromiseA collection alternative the IRS may consider if the taxpayer qualifies.
- IRS AppealsCollection Due Process hearings are heard by the IRS Independent Office of Appeals.
A simple first step
Start with what you know.
Tell me what the levy notice says and any hearing date printed on it. Send only a high-level summary. Documents can be reviewed later, if needed.
Start here