Published: | Last Updated: October 17, 2023
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
Contact the IRS: If you believe the person or business that owes the taxes does not have interest in your property, call the number on the Notice of Levy or 1-800-829-1040.
Appeal: If the funds or property are not yet in IRS possession, as the third party whose property is subject to the collection action, you can request an appeal through the Collection Appeal Program. See Form 9423, Collection Appeal Request, for more information.
File an administrative wrongful levy claim under IRC 6343(b): If the funds or property are in IRS possession, your only recourse is to request that the IRS consider returning the funds by filing an administrative wrongful levy claim. There is a time limit for making a claim.
See Publication 4528, Making an Administrative Wrongful Levy Claim Under Internal Revenue Code (IRC) Section 6343(b), for more information on how to file your administrative claim.
See Publication 4235, Collection Advisory Offices Contact Information, for information on where to file your administrative claim.
If your claim is rejected, you have the right to appeal through the Collection Appeals Program (CAP).
Bring a civil action in District Court: You can file the civil action prior to filing an administrative claim; however, you may not pursue claims for damages under IRC 7426(h). If no administrative claim is filed the time limit for bringing a civil action in district court expires 2 years from the date of levy. However, if an administrative claim is filed, the time limit for bringing a wrongful levy suit is extended to the shorter of (1) 12 months from the date of filing of the claim or (2) six months from the mailing of the notice of claim disallowance.
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.