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People First Initiative: Liens and Levies (Part I)

Topic: People First Initiative: Liens and Levies (Part I)

Q. Will levies and wage garnishments remain in place or will these be paused from 4/1 to 7/15? Can the taxpayer request a pause? If so, how?

A. Levies will not be automatically released. IRS will consider taxpayers’ requests to release levies on a case by case basis if the levy is causing an economic hardship. “Economic hardship” means the levy prevents the taxpayer from meeting basic, reasonable living expenses. The IRS may ask for additional financial information to determine if a levy is causing an economic hardship.

To request a release of levy, if the taxpayer is working with a revenue officer, they should contact the revenue officer. For cases not assigned to a revenue officer, taxpayers who require a levy release should call the number on the notice of levy. If you are unable to get through, fax your request to 855-796-4524. Please include your name, address and social security numbers (for both of you and your spouse if you filed jointly) with your request. In addition, include the name, address and fax number of your employer or bank where the levy is being processed. Note that this fax number will only be used to address emergency levy release requests. Due to our current limited staffing, we will not respond to other issues sent to this fax line.

(This FAQ is not included in the Internal Revenue Bulletin, and therefore may not be relied upon as legal authority. This means that the information cannot be used to support a legal argument in a court case.)

(IRS FAQ – (TTT 06/02/2020)