Letter 2439, Notice of Jeopardy Levy and Right of Appeal, means the IRS levied your property without waiting through the normal notice periods. It can do that only after finding that collection of the tax is in jeopardy, meaning it believes you are about to leave the country, hide or transfer assets, or otherwise put the money out of reach. Letter 2439-A is the version for joint filers.

Why the Normal Rules Did Not Apply

Ordinarily the IRS must send notice and demand, wait 10 days, then send a Final Notice of Intent to Levy and wait 30 more days before it levies. IRC Section 6331(a) and (d)(3) let the IRS skip those waiting periods when collection is in jeopardy. A jeopardy levy is not routine. Under IRM 5.11.3, it requires managerial approval and written approval from IRS Chief Counsel before it is made.

Your Appeal Rights

Letter 2439 tells you which appeal right applies. There are three possibilities. The letter selects the ones that apply to each tax period, and sometimes it offers both Section 7429 and CDP review and lets you choose:

IRC Section 7429 review. You can ask the IRS Office of Appeals to decide whether the jeopardy levy was reasonable. If Appeals sustains it, you can go to federal court for an expedited review. The deadlines are short, generally 30 days to request administrative review.

Collection Due Process. If you never had a CDP opportunity for the period, Letter 2439 serves as your CDP notice. You have 30 days from the date of the letter to request a hearing on Form 12153. If you choose Section 7429 review, you cannot raise the jeopardy issue again in CDP.

Collection Appeals Program. If neither of the above applies, you can appeal through CAP using Form 9423. CAP has no court review.

The Money May Be Held, Not Gone

The IRS may send Letter 2438 to the bank or other party holding your property, asking it to hold the funds for 45 days rather than pay them over immediately. That window exists so the levy can be released if your appeal succeeds. Use it.

If you received Letter 2439, call us at (813) 229-7100 immediately. Jeopardy cases move fast and the appeal choice you make in the first few weeks controls what can be argued later.