Form 668-A
Notice of Levy on bank accounts and receivables
Your bank received a levy and froze funds up to the balance the IRS claims.
Deadline
The bank holds funds for 21 days, then wires them to the Treasury.
IRS Bank Levy Release →IRS forms and notices
IRS forms and notices explained
Find the form or notice number printed in the upper right corner of your letter. Each entry states what the document actually does, the deadline attached to it, and the representation that handles it. Share this page with anyone holding an IRS letter they cannot read.
Share this page
Enforcement notices — the IRS is taking money
These arrive when collection has already started or is days away. The deadlines are statutory and do not pause because you are gathering documents.
Form 668-W
Notice of Levy on wages, salary, and other income
Your employer must withhold most of each paycheck and send it to the IRS until the levy is released.
Deadline
Withholding continues every pay period until release — there is no expiration.
IRS Wage Garnishment Release →LT11 / Letter 1058
Final Notice of Intent to Levy and Notice of Your Right to a Hearing
The last notice before levy. It also opens your Collection Due Process appeal rights.
Deadline
30 days from the notice date to request a CDP hearing on Form 12153.
IRS LT11 / Letter 1058 Final Notice of Intent to Levy →CP504
Notice of intent to seize (levy) your state tax refund or other property
Balance is in active collection. State refunds can be taken and further levy action is queued.
Deadline
Treat as roughly 30 days before enforcement escalates.
IRS CP504 Final Notice →Form 668(Y)(c)
Notice of Federal Tax Lien
A public lien now attaches to your property and shows on title and credit searches.
Deadline
35 days from filing to request a Collection Due Process hearing.
IRS Tax Lien Help →Resolution forms — the paperwork that ends the problem
These are the filings that convert a balance into a settlement, a payment plan, or a hardship pause. Each one is judged on the financial package attached to it.
Form 656
Offer in Compromise
The settlement application. It is evaluated against your reasonable collection potential, not your opinion of fairness.
Deadline
The IRS generally has 24 months to decide, or the offer is accepted by default.
IRS Offer in Compromise (OIC) →Form 433-A / 433-F
Collection Information Statement for individuals
The financial disclosure behind almost every resolution — plans, hardship status, and settlements all rest on it.
Deadline
Usually 30 days from the request; missed deadlines restart enforcement.
Currently Not Collectible (CNC) Status →Form 433-B
Collection Information Statement for businesses
Business version of the financial disclosure, including assets, receivables, and payroll detail.
Deadline
Usually 30 days from the request.
IRS Payroll Tax Representation →Form 9465
Installment Agreement Request
Requests a monthly payment plan. The structure you qualify for depends on the balance and the collection statute.
Deadline
File before the next enforcement notice to keep levy action off the table.
IRS Installment Agreement →Form 843
Claim for Refund and Request for Abatement
Asks the IRS to remove penalties or refund amounts assessed in error.
Deadline
Generally within 3 years of filing or 2 years of payment.
IRS Penalty Abatement →Form 8857
Request for Innocent Spouse Relief
Separates you from a joint liability created by a spouse or former spouse.
Deadline
Generally 2 years from the first collection activity against you.
Innocent Spouse Relief →Exam and assessment notices — the IRS is changing your numbers
These arrive before a balance is final. Responding on time is what keeps the assessment negotiable instead of collectible.
CP2000
Notice of proposed changes to your tax return
Third-party data does not match your return, so the IRS proposes additional tax.
Deadline
30 days to respond before the proposal becomes an assessment.
IRS Audit Representation →Letter 525 / 692
General 30-day letter with examination report
The examiner's proposed adjustments in writing, with appeal rights attached.
Deadline
30 days to protest before a statutory notice issues.
IRS Audit Representation →Letter 3219 / CP3219A
Statutory Notice of Deficiency (90-day letter)
The IRS is ready to assess. Tax Court is the only route left to contest the amount.
Deadline
90 days to petition Tax Court — the deadline cannot be extended.
Notice of Deficiency (90-Day Letter) Response →CP59 / CP516
Notice of unfiled tax return
The IRS has no return on file and may prepare a substitute return against you.
Deadline
Respond before a Substitute for Return locks in an inflated balance.
Unfiled Tax Returns / Back Taxes →Letter 1153 / Form 2751
Trust Fund Recovery Penalty proposal
The IRS proposes to assess unpaid payroll trust fund taxes against you personally.
Deadline
60 days to protest before the penalty becomes personal.
Trust Fund Recovery Penalty (TFRP) →Representation forms — how a CPA gets in front of the IRS for you
Nothing gets negotiated until representation is on file. These are the first documents signed in every engagement.
Form 2848
Power of Attorney and Declaration of Representative
Authorizes a CPA to speak to the IRS, pull transcripts, and negotiate on your behalf.
Deadline
Filed same day in levy and garnishment cases.
IRS Transcript & Account Analysis →Form 8821
Tax Information Authorization
Allows transcript and account access without negotiation authority — used for diagnostics.
Deadline
No deadline, but nothing can be verified until it is on file.
IRS Transcript & Account Analysis →Form 12153
Request for a Collection Due Process or Equivalent Hearing
Moves your case to Appeals and generally suspends levy action while it is pending.
Deadline
30 days from an LT11 or 35 days from a lien notice.
IRS LT11 / Letter 1058 Final Notice of Intent to Levy →Form 911
Request for Taxpayer Advocate Service Assistance
Escalates a case causing immediate hardship that normal channels have not resolved.
Deadline
File as soon as hardship is documented.
Taxpayer Advocate Service Cases →Get the right strategy before the problem gets more expensive.
Schedule your confidential initial assessment to identify the fastest, most defensible resolution path.
Answers
IRS letters, common questions
- How do I find the form or notice number on my IRS letter?
- Look at the upper right corner of the first page. Notices print a CP or LT number (CP2000, LT11); levies and authorizations print a form number (668-A, 668-W, 2848). That number determines your deadline and your options.
- Does the deadline on my notice ever pause while I gather documents?
- No. Collection Due Process rights expire 30 days after an LT11 and 35 days after a lien notice, and a Notice of Deficiency gives 90 days to petition Tax Court. Those periods are statutory and cannot be extended by request.
- What happens if I miss the response deadline?
- The proposed amount is generally assessed and moves into collection, where levy and lien tools apply. Options still exist after that point — appeals, plans, hardship status, or an offer — but the leverage is narrower and the cost is usually higher.
- Can a CPA deal with the IRS for me?
- Yes. A signed Form 2848 Power of Attorney lets a CPA pull your transcripts, speak with Collections or the examiner, and negotiate on your behalf under Circular 230 practice rights.