What happens if you do not pay
The IRS collection sequence, from the first bill to a levy, and the warnings you get along the way.
0:49
Read the full guide: What Happens If You Don't Pay Taxes: The IRS Timeline
Transcript
If you do not pay: what follows
The sequence is slow and predictable. A 0.5% monthly penalty and daily interest start after the due date.
The IRS then mails a bill, reminders, and finally a notice of intent to levy.
You get at least 30 days after that final notice before a levy can happen.
Once a levy notice is issued, the late payment penalty doubles to 1% a month.
A seriously delinquent balance, $66,000 in 2026, can affect your passport.
Every stage has an exit. Payment plans, hardship status and appeals all stop the escalation.
