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Tax Levy

August 22, 2026 · Aditya Gupta

Tax

A tax levy is the actual seizure of property to satisfy unpaid tax debt — distinct from a lien, which is a claim against property. The IRS can levy bank accounts (typically taking entire balance), wages (continuous garnishment), Social Security benefits, retirement accounts, and even real estate. Levies require IRS to provide notice 30 days in advance via CP504/LT11 letters. Stop the levy by paying in full, installment agreement, Offer in Compromise, or proving financial hardship (Currently Not Collectible status). Never ignore IRS levy notices — earlier action provides more options. State tax authorities follow similar but state-specific procedures.

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