Scripts
F-3. Requesting release of a levy that landed today
Prepare an urgent IRS levy-release call with a sample script identifying the levy, explaining hardship and asking about the release process.
Book by Justus D Eapen · The IRS Is Not the End of the World · professional review pendingThis page’s Source Notes and review status2 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.
Have ready: the levy notice from the bank or employer, with the issuing office's number; your 433-F, even rough; the bank's or employer's levy department fax number; the specific hardship, in dollars and dates.
YOU: Good morning. A levy was served on my [bank account at [bank] / wages at [employer]] on [date] for tax period[s] [years]. I'm calling to request release of the levy. The levy is creating an economic hardship: [it has frozen $[amount], which is the money for [rent / payroll / mortgage] due on [date] / it reduces my take-home pay to $[amount] per pay period, below my necessary living expenses]. I'd also like to [set up an installment agreement / request currently not collectible status] today, and I have my financial information in front of me.
[Identity verification. Income and expense walk-through as in F-1.]
REP: We'll need the 433-F before we can release.
YOU: I can fax it now. What's the fax number? While I do that, can you confirm the levy was issued by this office, and the date the final notice of intent to levy was issued for [year]? [If no final notice was ever issued for a period that is in the levy:] Then the levy for [year] was issued without the notice required by section 6331(d), and I'm requesting release on that ground as well.
REP: [Agrees to release / agrees to partial release / declines.]
YOU, if release or partial release: Thank you. Please fax the release to [bank/employer] levy department at [number]. [For a bank levy:] The bank's 21-day hold ends on [date]; can the release reach them before then? [For a partial release:] The amount I need released to cover [payroll / rent] is $[amount]. Can you confirm the released amount?
YOU, if declined: I understand. Can you tell me what would need to be different for the levy to be released? [Listen.] I'd like to speak with your manager about a hardship release under section 6343. [If the manager declines and the hardship is real:] I'll be contacting the Taxpayer Advocate Service and requesting a Collection Appeals Program review. Can you note the account that I've requested release and been declined, and give me your name and ID number?
YOU, before hanging up: To confirm: [the release / a partial release of $[amount]] is being faxed today to [number], my account is noted as [pending an installment agreement / in hardship status], and I'll fax the 433-F and supporting documents to [number] by [date]. May I have your name, ID number, and a reference number?