LT11, notice of intent to levy and your right to a hearing

Internal Revenue Service (IRS) Notice LT11 Date: March 2, 2020 Dear Gary Whitlock, **This is a warning about unpaid taxes. You owe the IRS $4,823.12, and you need to pay it now.** We have sent you several letters about your unpaid taxes, and we have not received payment. If you do not pay, the IRS may take your property or money on or after April 1, 2020. This is called a "levy." The IRS can take: - Your paycheck and other income - Money in your bank accounts - Business property - Personal property, like your car and your home - Your Alaska Permanent Fund Dividend and state tax refund - Your Social Security benefits **How the amount is made up:** - Taxes you owed: $4,309.00 - Extra penalty charges: $399.96 - Extra interest charges: $114.16 - **Total due now: $4,823.12** **What you should do:** 1. **Pay $4,823.12 now.** Make your check or money order out to "United States Treasury." Write your Social Security number on the payment and on any letters you send us. 2. **If you cannot pay all of it,** pay as much as you can now. Then set up a plan to pay the rest over time. Go to www.irs.gov/payments to learn about payment plans, automatic payments from your bank account, payments taken from your paycheck, and paying by credit card. You can also call us at 1-800-555-0153 to talk about your choices. 3. **If you already paid the full amount,** or you think we did not record a payment you made, send us proof of that payment. **If you disagree and want a hearing:** You can ask for a hearing about this action. Fill out the enclosed Form 12153, "Request for a Collection Due Process or Equivalent Hearing." Give your reason for asking for a hearing, using section 8 of the form and its instructions. Include the other information the form asks for. Mail it to the address at the top of the first page **by April 1, 2020.** If you do not send the form by that date, you will lose the right to take this decision to the U.S. Tax Court. **About a tax lien:** If you do not pay or set up a payment plan, the IRS can file a "Notice of Federal Tax Lien" at any time. This notice tells other creditors that the IRS has a claim against all your property, including property you get later. It can appear on your credit report and hurt your credit score. The IRS can file this notice even if you ask for a hearing. The lien stays in place until your full bill, including interest, penalties, and fees, is paid, or until the IRS can no longer legally collect the debt. In some cases, the notice can be withdrawn.

Department of the Treasury Internal Revenue Service Philadelphia, PA 19255-0010 Notice: LT11 Date: March 2, 2020 Taxpayer ID number: nnn-nn-nnnn Phone: 1-800-555-0153 Gary Whitlock 55 Ridge Road Pulaski, TN 38478 **We plan to take your property if you don't pay your taxes. You also have the right to ask for a hearing.** **You owe $4,823.12 right now.** Dear Gary Whitlock, We have sent you several letters about taxes you did not pay on time. We still have not gotten a payment from you. Because of this, we may take your property. We can do this on or after **April 1, 2020**. Taking property to pay a tax debt is called a "levy." We may take things like: - Your pay and other income - Money in your bank accounts - Things your business owns - Your other belongings, including your car and your home - Your Alaska Permanent Fund Dividend and your state tax refund - Your Social Security benefits **What you owe** - Tax you owed: $4,309.00 - Extra penalty charges: $399.96 - Extra interest charges: $114.16 - **Total you owe now: $4,823.12** **How to pay** - Write your check or money order to the "United States Treasury." - Write your Social Security number on your payment. Also write it on any letter you send us. **What you should do now** **1. Pay what you owe.** Please pay $4,823.12. If you do not, we may take your property on or after April 1, 2020. **2. If you can't pay it all, pay what you can.** Pay as much as you can right now. Then set up a plan to pay the rest over time. You can learn about your choices at www.irs.gov/payments. Your choices include: - Paying a little each month - Having money taken out of your bank account on its own - Having money taken out of your paycheck - Paying by credit card You can also call us at 1-800-555-0153 to talk about your choices. **3. If you already paid, tell us.** Maybe you already paid the full amount. Or maybe you think we did not add a payment to your account. If so, send us proof that you paid. **You can ask for a hearing** If you disagree with our plan to take your property, you can ask for a hearing. This is called a Collection Due Process hearing. To ask for one: - Fill out Form 12153. It is included with this letter. - Mail it to the address at the top of this letter by **April 1, 2020**. - Explain why you want a hearing. Look at section 8 of the form and the form's instructions. Also give any other information the form asks for. If you do not send Form 12153 by April 1, 2020, you will lose the right to take the Appeals decision to the U.S. Tax Court. **About tax liens** A tax lien is a legal claim on your property. Here is what you should know: - If you do not pay or call us to set up a plan, we can file a public notice of the lien at any time. We may have already done this. - We can file this notice even if you ask for a hearing. - The notice tells the people and companies you owe money to that the IRS has a claim on all your property. This includes property you get after the notice is filed. - The notice may show up on your credit report. It may hurt your credit score. - The lien itself starts when you don't pay your bill. - The lien will not go away until you pay everything you owe, including interest, penalties, and fees. It will also end if the time limit for the IRS to collect the debt runs out. - In some cases, the public notice can be taken back.

Department of the Treasury Internal Revenue Service (IRS) Philadelphia, PA 19255-0010 Notice LT11 Date: March 2, 2020 Taxpayer ID number: Nnn-nn-nnnn Phone: 1-800-555-0153 Gary Whitlock 55 Ridge Road Pulaski, TN 38478 **We Plan to Take Your Property. You Have the Right to Ask for a Hearing.** Dear Gary Whitlock, You owe taxes, and the bill is past due. We sent you letters about it before, but we have not gotten your payment. **You need to pay $4,823.12 right away.** **What can happen if you don't pay** If you don't pay, the IRS can start taking your money or property on April 1, 2020, or any day after that. This is called a "levy." We can take: - Money from your paycheck and other income - Money in your bank accounts - Things your business owns - Things you own, like your car and your home - Your state tax refund, or your Alaska Permanent Fund payment - Your Social Security payments **What you owe** - Taxes you owed: $4,309.00 - Late fees (penalties): $399.96 - Interest: $114.16 - **Total you owe now: $4,823.12** **How to pay** - Write your check or money order to "United States Treasury." - Write your Social Security number on your check. Also write it on any letter you send us. **What to do now** 1. **Pay the full amount of $4,823.12.** If you don't, we may start taking your property on April 1, 2020. 2. **If you can't pay it all,** pay as much as you can now. Then set up a plan to pay the rest a little at a time. You may be able to: - Make monthly payments - Have money taken from your bank account on a set schedule - Have money taken from your paycheck - Pay with a credit card To learn more, go to www.irs.gov/payments. Or call us at 1-800-555-0153. 3. **If you already paid,** or you think we made a mistake and missed your payment, send us proof that you paid. **You can ask for a hearing** If you think we should not take your property, you can ask for a meeting to tell your side. This is called a "Collection Due Process hearing." To ask for a hearing: - Fill out Form 12153. It came with this letter. - Write down why you want a hearing. The form tells you where to do this (Section 8). - Answer the other questions on the form. - Mail it to the address at the top of this letter. - **We must get it by April 1, 2020.** If you miss this date, you will lose an important right. You will not be able to take your case to U.S. Tax Court if you disagree with the hearing's decision. **About tax liens** A "lien" is the government's legal claim on everything you own because you owe taxes. You already have a lien on your property because you have not paid your bill. If you don't pay or call us to set up a payment plan, we can file a public notice about the lien at any time. We can do this even if you ask for a hearing. Here's what the public notice does: - It tells the people and businesses you owe money to that the IRS has a claim on your property. - It covers everything you own now, plus anything you get later. - It may show up on your credit report. This can make it harder to get a loan or a credit card. The lien will not go away until you pay everything you owe, including late fees and interest. It can also end if the time the law gives us to collect runs out. In some cases, the public notice can be taken back. **Questions?** Call us at 1-800-555-0153.

Department of the Treasury Internal Revenue Service Philadelphia, PA 19255-0010 Notice LT11 Date of notice: March 2, 2020 Taxpayer ID number: nnn-nn-nnnn Phone: 1-800-555-0153 Gary Whitlock 55 Ridge Road Pulaski, TN 38478 ## We plan to take your property. You have the right to ask for a hearing. **You owe: $4,823.12. Please pay now.** You have not paid your overdue taxes. We sent you several letters about it. Now we may take your property. This is called a "levy." We can do this on or after April 1, 2020. We may take things like: - Your pay and other money you earn - Money in your bank accounts - Things your business owns - Things you own, like your car and your home - Your Alaska Permanent Fund Dividend and your state tax refund - Your Social Security benefits **How we got the amount you owe** - Taxes you owed: $4,309.00 - Extra charges for being late (penalties): $399.96 - Extra charges for unpaid money (interest): $114.16 - **Total you owe now: $4,823.12** **How to pay** - Write your check or money order to the "United States Treasury." - Write your Social Security number on your payment. Also write it on anything else you send us. ## What you need to do now **Option 1: Pay now** - Pay the full $4,823.12. If you do not, we may take your property on or after April 1, 2020. **Option 2: Can't pay it all? Pay what you can.** - Pay as much as you can right now. - Then set up a plan to pay the rest a little at a time. - You can learn about payment plans at www.irs.gov/payments. There you can read about: - Plans to pay over time - Taking money out of your bank account for you - Taking money out of your paycheck for you - Paying with a credit card - You can also call us at 1-800-555-0153. We will talk about what you can do. **Option 3: Already paid?** - If you already paid everything, send us proof. - If you paid but think we did not count it, send us proof of that too. ## You can ask for a hearing You can say you disagree with our plan to take your property. To do that, you ask for a hearing. This is called a "Collection Due Process hearing." - Fill out the form that came with this letter. It is Form 12153. - Mail it to the address at the top of this letter. - Mail it by April 1, 2020. - On the form, tell us why you want a hearing. The form has directions. Look at section 8. - Fill in the other parts of the form too. **Important:** If you do not send the form by April 1, 2020, you cannot ask the U.S. Tax Court to look at the decision from the hearing. ## About a tax lien A tax lien is a legal claim on your property. Here is what you should know: - If you do not pay or call us to set up a plan, we can tell the public about the lien. We do this by filing a paper called a "Notice of Federal Tax Lien." We may have done this already. - We can file this paper even if you ask for a hearing. - The paper tells the people and companies you owe money to that the IRS has a claim on all your property. This includes things you get later. - The lien may show up on your credit report. This can hurt your credit score. - The lien starts as soon as you do not pay your bill. - The lien does not go away until you pay everything you owe. That includes interest, penalties, and fees. It also goes away if the time the IRS has to collect the money runs out. - In some cases, the IRS may take back the public paper.

**Department of the Treasury** Internal Revenue Service Philadelphia, PA 19255-0010 **Notice:** LT11 **Date:** March 2, 2020 **Taxpayer ID number:** nnn-nn-nnnn **Phone:** 1-800-555-0153 Gary Whitlock 55 Ridge Road Pulaski, TN 38478 ## We plan to take your property, and you have the right to ask for a hearing **You owe $4,823.12 right now.** We sent you several notices about taxes you have not paid. We still have not gotten a payment from you. Because of this, the IRS can take your property, or your right to property, starting April 1, 2020. This is called a "levy." We could take: - Your pay and other income - Money in your bank accounts - Business assets - Personal items, including your car and home - Your Alaska Permanent Fund Dividend and state tax refund - Your Social Security benefits ## How we figured out what you owe - Taxes you owed: $4,309.00 - Extra penalty charges: $399.96 - Extra interest charges: $114.16 - **Total you owe now: $4,823.12** ## How to pay - Make your check or money order payable to the "United States Treasury." - Write your Social Security number (nnn-nn-nnnn) on your payment and on anything else you send us. ## What you need to do now **1. Pay what you owe.** Send us $4,823.12. If you don't, we may take your property on or after April 1, 2020. **2. If you can't pay it all, pay what you can and set up a plan.** You can make a plan to pay the rest over time. To learn about your choices, go to www.irs.gov/payments or call us at 1-800-555-0153. Your choices include: - Installment agreements (small payments over time) - Automatic payments from your bank account - Payments taken from your paycheck - Credit card payments **3. If you already paid, or think we missed a payment, send us proof.** This could be a copy of a check or a receipt. ## You can ask for a hearing If you disagree with our plan to take your property, you can ask for a hearing. This is called a Collection Due Process hearing. Here is how: - Fill out the form that came with this letter. It is Form 12153. - Mail it to the address at the top of this letter by **April 1, 2020**. - Explain why you want a hearing. The form tells you where to do this (see section 8 and the instructions). - Fill in the other information the form asks for. **Important:** If you miss the April 1, 2020 deadline, you will lose your right to challenge the Appeals Office's decision in the U.S. Tax Court. ## About tax liens A tax lien is a legal claim the government has on your property because you owe taxes. - If you don't pay or call us to set up a plan, we can file a "Notice of Federal Tax Lien" at any time. We may have already done this. - We can file this notice even if you ask for a hearing. - The notice tells the people and companies you owe money to that the IRS has a claim on all your property. This includes property you get after the notice is filed. - Once the notice is filed, it may show up on your credit report. It could hurt your credit score. - The lien starts as soon as you miss paying your bill. - The lien can't be removed until you pay everything you owe, including interest, penalties, and fees. It can also end if the time limit for us to collect the debt runs out. - In some cases, the notice to your creditors can be withdrawn. **If you have questions, call us at 1-800-555-0153.**

**Department of the Treasury, Internal Revenue Service** Philadelphia, PA 19255-0010 **Notice:** LT11 **Date of notice:** March 2, 2020 **Taxpayer ID number:** nnn-nn-nnnn **Phone:** 1-800-555-0153 Gary Whitlock 55 Ridge Road Pulaski, TN 38478 # We plan to take your property. You have the right to ask for a hearing. **You must pay now: $4,823.12** You have not paid your overdue taxes. We have sent you several notices already. If you do not pay, the IRS can take your property, or your right to property, on or after **April 1, 2020**. Taking property this way is called a "levy." The IRS can take things like: - Your pay and other income - Your bank accounts - Your business property - Your personal property, including your car and your home - Your Alaska Permanent Fund Dividend and your state tax refund - Your Social Security benefits ## What you owe | What it is | Amount | |---|---| | Taxes you owed | $4,309.00 | | Extra penalty charges | $399.96 | | Extra interest charges | $114.16 | | **Total you must pay now** | **$4,823.12** | ## How to pay - Make your check or money order payable to the **United States Treasury**. - Write your Social Security number (nnn-nn-nnnn) on your payment. Also write it on any letter you send us. ## What you need to do right now **1. Pay the full amount.** Send us $4,823.12. If you do not, we may take your property on or after April 1, 2020. **2. If you cannot pay it all, pay what you can.** Pay as much as you can now. Then set up a plan to pay the rest over time. You can learn about these choices at www.irs.gov/payments: - Installment plans and payment agreements - Automatic payments from your bank account - Payments taken from your paycheck - Credit card payments You can also call us at **1-800-555-0153** to talk about your choices. **3. If you think you already paid, tell us.** Maybe you paid the full amount. Or maybe you think we did not add a payment to your account. If so, send us proof of the payment. ## Your right to a hearing You can appeal our plan to take your property. This is called a Collection Due Process hearing. To ask for a hearing: - Fill out Form 12153, "Request for a Collection Due Process or Equivalent Hearing." It came with this letter. - Mail it to the address at the top of this letter by **April 1, 2020**. - Tell us why you want a hearing. See section 8 of Form 12153 and the form's instructions. - Give us any other information the form asks for. **Warning:** If you do not send in Form 12153 by April 1, 2020, you lose your right to take the Appeals decision to the U.S. Tax Court. ## Federal tax liens A tax lien is a legal claim on your property. Here is what you should know: - If you do not pay or call us to set up a payment plan, we can file a "Notice of Federal Tax Lien." We can do this at any time. We may have already done it. - We can file the notice even if you ask for a hearing. - The notice tells the people you owe money to that the IRS has a claim on all your property. This includes property you get after the notice is filed. - Once the notice is filed, it may show up on your credit report. It may hurt your credit rating. - The lien itself starts when you do not pay your bill. It does not start when the notice is filed. - The lien cannot be removed until one of these happens: - You pay your bill in full, including interest, penalties, and fees. - The time the IRS has to collect the debt runs out. - In some cases, the notice to your creditors can be withdrawn. **Questions? Call us at 1-800-555-0153.**

**Department of the Treasury, Internal Revenue Service** Philadelphia, PA 19255-0010 **Notice LT11** Notice date: March 2, 2020 Phone: 1-800-555-0153 Gary Whitlock 55 Ridge Road Pulaski, TN 38478 # Notice of Intent to Levy and Notice of Your Right to a Hearing **This is a notice that the IRS plans to seize (levy) your property. It also tells you about your right to a Collection Due Process hearing. This is about overdue taxes.** ## Amount you must pay right now: $4,823.12 We sent you several notices about your overdue taxes. We have not received a payment. On or after **April 1, 2020**, the IRS may seize (levy) your property or your rights to property. This can include: - Your wages and other income - Your bank accounts - Your business assets - Your personal assets, including your car and home - Your Alaska Permanent Fund Dividend and state tax refund - Your Social Security benefits ## What you owe - Amount you originally owed: $4,309.00 - Additional penalty charges: $399.96 - Additional interest charges: $114.16 - **Total due right now: $4,823.12** ## What to do right now **1. Pay the full amount.** - Send us $4,823.12. If you don't, we may seize your property on or after April 1, 2020. - Make your check or money order payable to the **United States Treasury**. - Write your Social Security number on your payment. Also write it on anything else you send us. **2. If you can't pay it all, pay what you can.** - Pay as much as you can now. - Then set up a plan to pay the rest over time. - Your choices include payment plans (installment agreements), automatic deductions from your bank account, payroll deductions, and credit card payments. - To learn more, go to **www.irs.gov/payments**. - Or call us at **1-800-555-0153** to talk about your options. **3. If you already paid, send proof.** - Maybe you already paid your full balance. Or maybe you think we did not credit a payment to your account. If so, please send us proof of that payment. ## Your right to appeal: Collection Due Process hearing You can appeal this plan to seize your property. To do that, ask for a Collection Due Process hearing. - Fill out the enclosed **Form 12153**, *Request for a Collection Due Process or Equivalent Hearing*. - Mail it by **April 1, 2020**. - Send it to: Department of the Treasury Internal Revenue Service Philadelphia, PA 19255-0010 - On the form, give the reason you want a hearing. See section 8 of the form and the form's instructions. - Also fill in the other information the form asks for. **Important:** If you don't file Form 12153 by April 1, 2020, you lose the right to contest the Appeals decision in U.S. Tax Court. ## Federal tax liens A tax lien is a legal claim against your property. Here is what you should know: - If you don't pay, or don't call us to set up a payment plan, we can file a Notice of Federal Tax Lien at any time. We may have already done this. - We can file the lien notice even if you ask for a hearing. - The notice tells your creditors that the IRS has a claim against all your property. This includes property you get after the notice is filed. - Once the notice is filed, it may show up on your credit report. It may hurt your credit rating. - The lien itself starts once you have not paid your bill. - The lien cannot be released until one of these happens: - You pay your bill in full, including interest, penalties, and fees. - The time the IRS has to legally collect the debt runs out. - Under certain circumstances, the lien's notice to creditors may be withdrawn.