Final Notice of Intent to Levy explained (What it means and why it matters)

Final Notice of Intent to Levy explained: This is a serious IRS collection warning that typically means the IRS plans to move forward with levy action if the balance due is not resolved by the deadline. In plain English, it’s the IRS saying, “We may take the next step to collect,” which can involve money held by a bank or wages from an employer. It also commonly includes information about rights and deadlines.

This page explains what “final notice” language usually means, where it fits in the usual letter progression, how it connects to LT11, CP90, and Letter 1058, and how to separate levy letters from audit letters. Everything here is educational and general.

What “Final Notice of Intent to Levy” Means (Plain English)

“Final Notice of Intent to Levy” is a phrase people see on certain IRS letters and immediately panic. The easiest way to understand it is: it’s a late-stage warning in the collection process.

A levy is a collection action. It is different from a lien. If you want the simple definitions first, these two pages help: