What This Notice Means

The IRS previously sent you a notice of levy to collect money from the taxpayer named in the notice. It hasn't received a response. This notice goes to the third party, such as an employer, bank, or customer, that holds money or property belonging to the taxpayer.

What to Do Within 30 Days

If you hold money or property for the taxpayer:

  • Pay the amount within 30 days of the date printed on the notice. Make the check or money order payable to United States Treasury.
  • On the check or money order itself, not a detachable stub, write the taxpayer's name, identifying number, kind of tax, tax periods from Part 1 of the notice, and the words "LEVY PROCEEDS."
  • Complete Part 3 on the back of the original levy notice and mail it with your payment in the enclosed envelope.
  • Keep a copy of Part 2 for your records and give Part 2 to the taxpayer within 2 days.

If you already paid in full or owe the taxpayer nothing: complete Form 15104, Status of the Taxpayer Levy, and mail it with the detached notice stub in the enclosed envelope within 30 days of the notice date.

If You Don't Respond

This is serious. If the IRS doesn't hear from you within 30 days, you may be personally liable for the taxpayer's tax or the amount you owe the taxpayer, whichever is less. You may also owe a penalty equal to 50% of that amount under Internal Revenue Code section 6332.

If you owe the taxpayer salary or wages, the levy continues until the taxes are paid or the IRS sends a release of levy.

If the Levy Is Wrong

If the IRS levied property that belongs to you rather than the taxpayer, you can file an administrative wrongful levy claim under section 6343(b). Publication 4528 explains how.

Keep this notice in your permanent records and call the number on it with questions.

If you received an LP59 notice and need help responding to a levy, call us at (813) 229-7100.