Published: | Last Updated: April 27, 2023
Levy Release
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
The IRS can release a levy in some circumstances. If the IRS denies your request to release the levy, you may appeal this decision. You may appeal before or after the IRS places a levy on your wages, bank account, or other property. After the levy proceeds have been sent to the IRS, you may file a claim to have them returned to you. You may also appeal the denial by the IRS of your request to have levied property returned to you.
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If you have an unpaid tax debt, the IRS may have issued a levy, which is a lawful seizure of your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home).
The IRS is required to release a levy if it determines that:
In addition, the IRS may release a levy for other reasons, including but not limited to:
You have a balance on your tax account. A notice was sent to you letting you know how much you owe, when it was due, and how to pay. Since you did not make a payment arrangement, the IRS is continuing with its collection process.
If the tax being levied is the result of an audit where you didn’t know you were audited (never got a notice), you didn’t meaningfully participate, or you disagree with the findings, you may be able to ask for audit reconsideration.
If the tax being levied stems from the filing of a joint return and you believe your current or former spouse should be solely responsible for an incorrect item or an underpayment of tax on the return, you may be eligible for relief as an Innocent Spouse.
Call 1-800-829-1040 and be prepared to discuss an alternative way to pay your taxes, which may include providing financial information for the IRS to review. You should have received a notice of levy in the mail. Have the notice with you when you call.
You can request an appeal through the Collection Appeal Program. You can also request a Collection Due Process Hearing or Equivalent Hearing, if you are still within the timeframe allowed.
See Publication 1660 for a full explanation of your appeal rights.
If the IRS issues a levy in violation of the law, the IRS will return the levy proceeds. If the levy was not in violation of the law, there are circumstances where the IRS has discretion to return the proceeds, however you must timely request the return:
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If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
Related IRS Forms, Letters and Notices
Levy Release
With Economic Hardship