IRS NOTICE REFERENCE
Understanding Your LP68 Notice
This notice tells you we released the notice of levy sent to you about the taxpayer named in the notice.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LP68
- Category
- Appeals and collection due process
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6330; §6331 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This notice tells you we released the notice of levy sent to you about the taxpayer named in the notice.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
You no longer must turn over any money, property, or rights to property belonging to this taxpayer. The levy release is effective immediately upon your receipt. No other action is required on your part.
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-lp68-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)