LP59 notice explained, in the IRS’s own words

What this notice is about

This notice tells you we previously sent you a notice of levy to collect money from the taxpayer named in the notice but haven't received a response.

What you need to do

Pay the amount you owe within 30 days of the date printed on your notice.

• Make your check or money order payable to United States Treasury.
• Write the taxpayer's name, identifying number(s), kind of tax, the tax period(s) shown on Part 1 of the notice, and the words "LEVY PROCEEDS" on your check or money order (not on a detachable stub).
• Complete Part 3 on the back of the levy notice that was previously sent to you and mail it to us with your payment in the enclosed envelope (for either the levy notice or your LP59)
• Keep Part 2 of the levy notice for your records and give the taxpayer Part 2 within 2 days.

If you already paid the amount owed in full or have no obligations with the taxpayer(s) listed on your LP59 notice, complete and mail Form 15104 within 30 days of the date printed on your notice:

• Download and complete Form 15104, Status of the Taxpayer Levy PDF
• Detach the notice stub at the end of your notice.

Mail the notice stub and your completed Form 15104 in the enclosed envelope to the address provided on LP59 detachable notice stub within 30 days of the date printed on your LP59.

What if you don't respond

• If we don't hear from you within 30 days, you may be personally liable for the tax owed by the taxpayer or the amount you owe the taxpayer, whichever is less.
• You may be liable for a penalty equal to 50% of such amount (Internal Revenue Code Section 6332)

You may want to

• Keep this notice in your permanent records.
• Review this notice with your tax preparer.
• Call us for assistance at the telephone number on your notice.
• Review Publication 4528, Making an Administrative Wrongful Levy Claim Under IRC Section 6343(b) PDF, if you feel your property is being wrongfully levied.
• If property is being wrongfully levied, a third party whose asset was levied has a right to request an administrative wrongful levy claim under Internal Revenue Code (IRC) Section 6343(b)

Why am I getting notices of levy on payment someone else owes?

You may be in possession of property or rights to property where a levy has been made. Upon demand, you must surrender the property or rights to the Secretary, except if at the time of demand, the property is subject to an attachment or execution under any judicial process.

What happens if I don't respond to the levy?

You may be held personally liable to us for the amount you owe the taxpayer. We may also charge a penalty of up to 50% of the tax owed (Internal Revenue Code Section 6322). If you owe the taxpayer salary or wages, this levy applies until the taxes are paid or we send a release of levy.

Tax articles you may find useful

• Levy
• What if I get a levy against one of my employees, vendors, customers, or other third parties?
• Information about bank levies
• Information about wage levies
• Full list of tax forms and instructions

Related LT and LP notices

• LP60 Notice
• LP61 notice
• LP64 Notice
• LP68 Notice
• LT11 notice or letter 1058
• LT14 notice