These FAQs are not included in the Internal Revenue Bulletin, and therefore may not be relied upon as legal authority. This means that the information cannot be used to support a legal argument in a court case.
A. The IRS suspended new Notices of Federal Tax Lien (NFTLs) and levies initiated by field revenue officers until July 15, 2020, unless the IRS determines there are pressing circumstances, or the taxpayer has agreed to the action. However, importantly, field revenue officers will continue to pursue high-income non-filers and perform other similar activities where warranted. Taxpayers should be aware that revenue officers can contact taxpayers by phone, and that the revenue officer will provide resources if asked, including a direct phone line to call to verify that they are an IRS employee.
Note that the IRS does not:
A. No. The COVID-19 relief does not change the Collection Statute Expiration Date (CSED). All activities affecting the CSED still apply based on law and regulation. The IRS will continue to take necessary steps to protect all applicable statutes of limitations. In instances when statutes are in jeopardy of expiring, IRS encourages taxpayers to cooperate in extending such statutes. Otherwise, the IRS may pursue actions to protect the interests of the Government.
A. The IRS suspended new automated levies, and new systemic NFTL requests and levies until at least July 15, 2020. The IRS will not issue new levies unless there are pressing circumstances, or the taxpayer has agreed to the action.
A. Beginning March 30, 2020, the IRS generally suspended the initiation of levies and NFTLs until at least July 15, 2020. "New" levies and NFTLs will not be initiated until after July 15, 2020, unless there are pressing circumstances.
A. Generally, the IRS will mail or fax a release of levy to the levy source. The timeframe for the release to take effect will be dependent on mail and processing times once received by the levy source. If the levy source will accept a release of levy via fax, the taxpayer may provide a contact or fax number and request a copy of the release be sent via fax.
A. The IRS will not automatically release levies. The IRS will consider a taxpayer's request to release a levy on a case-by-case basis if the levy is causing an economic hardship. "Economic hardship" means the levy prevents the taxpayer from meeting basic, reasonable living expenses. The IRS may ask for additional financial information to determine if a levy is causing an economic hardship.
If the taxpayer is working with a revenue officer and wants to request a release of levy, they should contact the revenue officer. Taxpayers requiring a levy release who are not assigned to work with a revenue officer should call the telephone number on the notice of levy.
If a taxpayer is unable to get through, they should fax their request to 855-796-4524. The fax should include their name, address and social security number. If they filed jointly please include both social security numbers. In addition, include the name, address and fax number of the taxpayer's employer or bank that is processing the levy. Note: This fax number is only used to address emergency levy release requests. Due to current limited staffing, the IRS will not respond to other issues sent to this fax line.
A. Generally, the IRS has not filed new NFTLs unless there was a risk of permanent loss to the Government due to pressing circumstances. However, previously filed NFTLs were refiled, amended, withdrawn, or released if appropriate.
A. The IRS will resume making NFTL determinations and filing new NFTLs following standard procedures after July 15, 2020.
A. The IRS continued to process requests for lien certificates and issue the certificates based on each case's merits. The timeframe to work these requests may be longer than normal due to resource constraints impacted by COVID-19.
A. The IRS continues to process all electronically submitted lien certificate applications normally.
The IRS requests taxpayers use the E-Fax line for our ACR site (844-201-8382) for certificates such as: discharge of property from the Federal tax lien; withdrawal of the Notice of Federal Tax Lien; and subordination of the Federal tax lien. Publication 4235, Collection Advisory Group Numbers and Addresses PDF , and IRS.gov have additional information on the process for submitting applications for lien certificates.
A. The CP504 Notice lets a taxpayer know if they have an unpaid amount due on their account. If they do not pay the amount due immediately, the IRS will seize (levy) their state income tax refund and apply it to pay the amount they owe.
The IRS will still issue CP504 Notices during the relief period, but the IRS will not issue the Final Notice of Intent to Levy Letter 1058 or LT11, unless there are pressing circumstances, which is required before a levy can be issued.
The IRS will not issue Notices of Levy during the collection suspension period, unless there are pressing circumstances. This includes automated levy programs such as: The Federal Payment Levy Program; the State Income Tax Levy Program; and the Municipal Income Tax Levy Program.
A. Pay the amount due shown on the notice. Taxpayers may pay their balance online or mail their payment to the IRS in the envelope they received. Include the bottom part of the notice to make sure the IRS correctly credits the account. Visit IRS.gov/payments for more information.
If a taxpayer can't pay the whole amount now, they can resolve outstanding liabilities by entering into a monthly payment agreement. Visit IRS.gov/payments for more information about IRS payment options. Most taxpayers will qualify to apply for a payment plan or Installment Agreement online without needing to call or write to the IRS. Note: To protect the health and safety of employees, service may be delayed. The IRS is working to reopen its offices. Check IRS operations and services for the most up-to-date status.
A. During the suspension period the IRS did not forward new delinquent accounts to Private Collection Agencies (PCAs). PCA interaction with taxpayers is limited to inbound telephone calls (outbound calls only when requested in a voicemail or correspondence) until July 15, 2020. When the taxpayer indicates their ability to pay was affected by COVID, the PCA will place a hold on the account through July 15, 2020. The PCAs will not terminate or modify existing payment arrangements during the suspension period. Taxpayers should resume their payments with the first payment due on or after July 16, 2020 to avoid defaulting.
A. Taxpayers can make payments on their account at any time. If a taxpayer is not able to make payments during the suspension period from April 1 to July 15, 2020 under the People First Initiative, relief is provided. The private collection agencies (PCAs) will:
A. Taxpayers can request in writing that their account be returned to the IRS and have no further contact from the private collection agency at any time, which is a protection provided under the Fair Debt Collection Practices Act.
A. Yes. The IRS continues to file Proofs of Claim, address automatic stay violations, apply payments, and process and discharge orders.