- What it means
- The IRS intends to levy to collect an amount assessed as criminal restitution ordered by a court.
- Respond within
- 30 days from the date on the notice
- What to send
- Payment or a hearing request within 30 days.
- When to get help
- Restitution assessments involve a court order; work with the attorney who handled the case.
What the letter says
Restitution ordered in a criminal tax case is assessed and collected like tax. This is the levy warning for it.
What to do
The amount itself cannot be contested here; it was set by the court. Collection alternatives (a plan, hardship status) can be raised in a hearing.
What to gather
- The notice
- The court's restitution order
- Form 12153
Write back
The Payment plan request cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.