En esta noticia
The U.S. Internal Revenue Service (IRS) can seize bank accounts, wages and other property from taxpayers with unpaid tax debts. The action can be taken when the debt is not resolved and the legal requirements for the collection process are met.
According to the IRS on its official website, LT11 and Letter 1058 notices inform taxpayers of the intent to levy assets and warn them that they must contact the agency to resolve their situation. These notices also explain the right to request a hearing before the action moves forward.
How long do you have to respond to an IRS LT11 Notice or Letter 1058?
Taxpayers have 30 days from the date of the notice to request a hearing and challenge the proposed levy.
According to the IRS, to exercise this right they must file Form 12153, called Request for a Collection Due Process Hearing, with the address listed on the notice.
When the request is filed within the required deadline, the IRS generally cannot carry out the levy for the tax periods included in the hearing while that process is underway, except for the exceptions provided by law.
It is important to make clear that the 30 days do not represent an automatic levy date, but rather the deadline to formally request review of the action.
What happens if you do not respond to the notice, and how can you avoid the levy?
If the taxpayer does not respond or resolve the debt, the IRS can move ahead with the levy once the legal requirements are met.
The agency identifies different assets and income that can be affected, including bank accounts, wages, vehicles, personal property and business assets. Some assets are subject to additional protections and requirements.
To try to resolve the situation, the IRS says affected taxpayers can.
- Pay the outstanding debt in full.
- Request a payment plan, if they qualify.
- Provide proof if they believe they have already paid.
- Contact the agency if they cannot afford to pay the debt.
These options do not by themselves guarantee that a levy will be suspended. For that reason, the agency recommends acting as soon as you receive the notice and following the instructions provided.