What it means
The IRS’s final warning before levying wages, bank accounts or other assets. It also gives you the right to a Collection Due Process hearing.
What to do now
Request a Collection Due Process hearing in time to protect your rights and pause levy action, then negotiate a resolution.
Deadline
30 days from the notice date to request a Collection Due Process hearing. Always go by the date printed on your notice.
Last updated October 15, 2026.