3D illustration of a rubber stamp with the word compromise printed on a brown paper with the text party one and twoOnce the IRS makes an assessment against a taxpayer, the taxpayer will receive several notices before the IRS takes enforced collection action.

Notice of Intent to Levy

This is the notice that is required before the IRS can levy and seize a taxpayer’s assets.

Some form of response should be sent with respect to these notices.  The response, along with a copy of the notice, should be sent by certified mail, return receipt requested, using the envelope provided by the IRS. The purpose in sending a response is so that it will show that the taxpayer is concerned about the taxes and is not ignoring them.

Envelope from the U.S. Internal Revenue Service with "Important Message" notice and Urgent in red. An assessment results when the liability of a taxpayer is recorded in the office of the Secretary of the Treasury.  The assessment establishes the right of the IRS to collect the tax.  No lien or levy can be made without an assessment.  Assessments are authorized by the Internal Code.