The IRS collection process: liens, levies and your rights
The IRS collection process runs from a first bill to liens and levies, with a 30-day hearing right before most levies and a 10-year limit on collection.
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The IRS collection process: liens, levies and your rights
The IRS collection process starts with a bill (usually Notice CP14) and escalates through reminder notices to a Final Notice of Intent to Levy, which must be sent at least 30 days before most levies.
First bill: Notice CP14.
Minimum warning before most levies: 30 days after the Final Notice of Intent to Levy.
Hearing request form: Form 12153, within 30 days.
The IRS collection process follows a fixed order of mailed notices before enforced collection.
A lien is a legal claim against your property; a levy is the actual seizure of it.
IRS enforcement actions range from filing a public lien notice to seizing a house, and the IRS generally uses the least drastic tool that will work.
