WUS Debt Wire

IRS Notice & Collection Terms

By US Debt Wire Editorial Team

The escalating sequence of IRS notices and enforcement tools used to collect unpaid tax debt.

  • CP504 Notice

    An IRS notice warning that the agency intends to levy state tax refunds (and may levy other property) if a tax balance isn't paid.

  • LT11 / Letter 1058 (Final Notice of Intent to Levy)

    The IRS's final notice, required by law before most levies, giving the taxpayer 30 days to pay, appeal, or request a Collection Due Process hearing.