2026 UPDATE · We are reviewing guidance against current IRS publications, forms, and collection standards.

The IRS is collecting

How do I stop or respond to an IRS levy, wage garnishment, or lien?

A levy or lien is preceded by notices that carry appeal rights. If you received a final notice of intent to levy (such as LT11 or CP90), you generally have 30 days to request a Collection Due Process hearing, which pauses collection. Releasing a levy usually requires resolving the balance or showing hardship.

The path from here

  1. 1. Find your final notice

    Locate the notice of intent to levy (LT11, CP90, CP504) and its date — the clock runs from there.

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  2. 2. Preserve appeal rights

    Request a Collection Due Process hearing within 30 days to pause collection.

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  3. 3. Resolve or show hardship

    Set up a payment plan, prove hardship, or dispute the liability to get a release.

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  4. 4. Address any lien

    Understand lien withdrawal, discharge, and subordination options.

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Related IRS notices

Browse The Tax Relief Answer Book