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What notice must the IRS provide before issuing a levy?
Before issuing most levies, the IRS must provide written notice and give the taxpayer the right to a Collection Due Process (CDP) hearing. This is typically done through Letter 11, Letter 1058, or CP-90. The taxpayer has 30 days from the date of the letter to request a hearing and potentially stop the levy. See IRC 6331(d)(2).


