Letters
E-3. Request for release of levy on economic hardship grounds
Adapt a model hardship levy-release request to explain essential living expenses and supporting financial facts when an IRS levy causes hardship.
Book by Justus D Eapen · The IRS Is Not the End of the World · professional review pendingThis page’s Source Notes and review status1 min read
Review status: book guide, pending professional review. This text has not yet been reviewed by an enrolled agent, CPA, or attorney. It is general education, not advice for your situation. Figures, forms, and thresholds change; verify them on IRS.gov.
Use this model letter
Copy or download the blank model letter, then replace every [bracketed field] and remove alternatives that do not apply. Read the guidance below before using it. These are templates, not official IRS forms; nothing is filed or sent for you.
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Use when a bank or wage levy is preventing you from meeting basic living expenses. Fax it the same day you call; do not rely on the letter alone.
I am requesting immediate release of the levy served on [bank name / employer name] on or about [date] for tax period(s) [years], under Internal Revenue Code section 6343(a)(1)(D), because the levy is creating an economic hardship.
My household's monthly income is $[amount] from [sources]. My necessary living expenses, computed under the Collection Financial Standards, are $[amount] per month, as shown on the enclosed Form 433-F. The levy has [frozen $[amount], which is the money needed for [rent due on date / payroll due on date / prescriptions]] [reduced my take-home pay to $[amount] per pay period, below my basic living expenses].
I am [proposing an installment agreement of $[amount] per month / requesting that my account be placed in currently not collectible status], and the enclosed financial statement supports that request.
Please fax the release to [bank or employer levy department] at [fax number], and confirm to me at the number above.
Enclosed: Form 433-F with supporting documents (three months of bank statements, pay stubs, lease or mortgage statement, utility bills, [other]).
[Signature]
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