IRS NOTICE REFERENCE

Levy Release

If you have an unpaid tax debt, the IRS may have issued a levy, which is a lawful seizure of your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). The IRS i…

General information only. Not legal or tax advice.

Notice details

Notice code
Levy Release
Category
Account and informational
Severity tier
Tier 1 — Routine. Informational or administrative notice; no response typically required.
Source
IRS Taxpayer Advocate Service

What this notice is

If you have an unpaid tax debt, the IRS may have issued a levy, which is a lawful seizure of your property or assets (such as funds from a bank account, Social Security benefits, wages, your car, or your home). The IRS is required to release a levy if it determines that: You paid the amount you owe and no longer have a balance. The period the IRS can collect the tax ended before the levy was issued. Release of the levy will help you pay your taxes. The levy is creating economic hardship (you cannot afford your necessary living expenses). You are in an Installment Agreement and the terms of the agreement do not allow for the levy to continue. When the levy has secured more than is owed, a por

Source: IRS Taxpayer Advocate Service. Reproduced for reference. General information — not legal or tax advice.

Official IRS reference

Read the official notice page on IRS.gov: https://www.taxpayeradvocate.irs.gov/notices/levy-release/

Related tools

TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.