IRS NOTICE REFERENCE
Understanding your LP59 notice
This notice tells you we previously sent you a notice of levy to collect money from the taxpayer named in the notice but haven't received a response.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LP59
- Category
- Appeals and collection due process
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6330; §6331 (Internal Revenue Code sections)
- Statutory response window
- 30-day window — always confirm the exact deadline against the date printed on your notice.
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This notice tells you we previously sent you a notice of levy to collect money from the taxpayer named in the notice but haven't received a response.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Pay the amount you owe within 30 days of the date printed on your notice. Make your check or money order payable to United States Treasury. Write the taxpayer's name, identifying number(s), kind of tax, the tax period(s) shown on Part 1 of the notice, and the words "LEVY PROCEEDS" on your check or money order (not on a detachable stub). Complete Part 3 on the back of the levy notice that was previously sent to you and mail it to us with your payment in the enclosed envelope (for either the levy notice or your LP59) Keep Part 2 of the levy notice for your records and give the taxpayer Part 2 within 2 days. If you already paid the amount owed in full or have no obligations with the taxpayer(s) listed on your LP59 notice, complete and mail Form 15104 within 30 days of the date printed on your notice: Download and complete Form 15104, Status of the Taxpayer Levy PDF Detach the notice stub at the end of your notice. Mail the notice stub and your completed Form 15104 in the enclosed envelope to the address provided on LP59 detachable notice stub within 30 days of the date printed on your LP59.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.1.9 — 5.1.9 Collection Appeal Rights
- IRM 5.19.8 — 5.19.8 Collection Appeal Rights
- IRM 5.12.6 — 5.12.6 Appeals Processes Involving Liens
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-lp59-notice
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.
Check this notice’s deadline (free tool)