Short answer
A levy release request asks the IRS to stop a levy on your bank account, wages or other property. Call the number on the levy notice first, then send a written request naming the legal ground, such as economic hardship or a new payment plan, with proof. The IRS must release a levy when a ground in IRC 6343(a)(1) applies.
Key takeaways
- The IRS must release a levy when a ground in IRC 6343(a)(1) applies, including a payment plan that does not continue the levy and economic hardship.
- You can ask in writing or by phone; for a bank levy, call first, since the bank holds the money only 21 days.
- Include your ID, the levied property, tax periods, levy date and office, and the ground, with proof attached.
- If the IRS refuses, ask for a manager, then the Collection Appeals Program, whose decision is final.
When to use a levy release letter
Use this letter when the IRS has already levied your bank account (Form 668-A, Notice of Levy) or your wages (Form 668-W) and you want the levy lifted. Under the Treasury regulation (26 CFR 301.6343-1(c)) you can ask in writing or by telephone, and the IRS hardship page says to call “the telephone number on the levy or correspondence immediately.” So call first, then send the letter the same day. It puts your ground and proof on record for the employee, a manager or an appeal.
This template is for the person who owes the tax. If the levied money belongs to someone else, or the bank has already sent it, you need a wrongful levy claim or a return request instead; see getting levied money back. If an LT11 or Letter 1058 is less than 30 days (IRS.gov, 2026) old, also consider a hearing request (final notice action plan). The template is a starting point, not legal advice, and no letter can make the IRS release a levy.
The release grounds the IRS must accept
IRC 6343(a)(1) says the IRS shall release a levy, in full or in part, when it determines that one of five conditions applies. Name the one that fits and prove it.
| Ground | What to say | What to attach |
|---|---|---|
| Paid or expired (A) | The balance is paid, or the 10 years (IRS.gov, 2026) collection period ended before the levy | Payment proof; account transcript |
| Release helps collection (B) | Releasing the levy lets you pay, for example in full from a loan | The payment proposal and proof |
| Installment agreement (C) | You entered a payment plan whose terms do not continue the levy | The plan confirmation |
| Economic hardship (D) | The levy leaves you unable to pay reasonable basic living expenses | Form 433-F, pay stubs, rent, utilities, medical bills, any eviction or shutoff notice |
| Value exceeds balance (E) | The property is worth more than you owe and a partial release won’t hinder collection | Balance and account statements |
How the IRS reads “economic hardship”
The regulation (301.6343-1(b)(4)) covers a levy that leaves an individual unable to pay reasonable basic living expenses, weighing age, earning ability, dependents, the cost of food, housing, medical care and transportation, and emergencies such as a medical catastrophe. You must act in good faith: the IRS manual (IRM 5.11.2.3.1.4) treats hidden assets or inflated expenses as bad faith, and allows a partial release. Note the IRS hardship page’s wording: a wage levy causing immediate hardship “must be released,” a bank levy “may be released.” On a bank levy, lead with a payment plan if you can afford one.
Improper levies and businesses
Publication 594 (Rev. 1-2026) adds that the IRS will release a levy issued prematurely, before the required notice, against exempt property, during a bankruptcy stay, or while a payment plan request, offer in compromise or innocent spouse request was pending. Because hardship is defined for individuals, businesses usually rely on a payment plan; if a levy on equipment or vehicles would shut the business down, ask for an expedited determination under IRC 6343(a)(2), which the regulation generally sets at 10 business days.
What to include, attach and where to send it
The regulation lists what a release request should contain:
- your name, address and SSN or EIN;
- the levied property (bank and account, or employer);
- the type of tax and tax periods;
- the levy date and issuing IRS office, if known; and
- the grounds for release.
Ask for a payment plan in the same request. A release does not stop a later levy (IRC 6343(a)(3)) or erase the balance. Many individuals can apply through the IRS Online Payment Agreement; the Simple Payment Plan (formerly the streamlined installment agreement) covers balances up to $50,000 (IRS.gov, July 2026). If you can’t pay anything, ask about currently not collectible status.
Where to send it. To the phone, fax or address on your copy of the levy notice, or to your revenue officer. With no number on the notice, Publication 594 lists 800-829-1040 (IRS.gov, 2026) (individuals) and 800-829-4933 (IRS.gov, 2026) (businesses). Have the bank’s or employer’s fax number ready: the IRS lifts a levy with Form 668-D, and its manual allows faxing a release when speed matters. Confirm with the bank or payroll office that it arrived, and keep copies, fax confirmations and the name and ID number of everyone you spoke with.
The levy release request letter (template)
Replace everything in [square brackets]. Delete the grounds that do not apply, and keep the letter to the facts you can prove.
[Your full name]
[Street address]
[City, state, ZIP]
[Phone number]
[Last 4 digits of SSN or EIN only]
[Date]
Internal Revenue Service
[Office, employee name and ID number, or address exactly as shown on the levy notice]
[Fax number from the levy notice, if faxing]
Re: Request for release of levy under IRC Section 6343(a)
Taxpayer: [Name as shown on the levy]
Type of tax and periods: [for example, Form 1040 income tax, tax years 2023 and 2024]
Levy: [Form 668-A or Form 668-W], dated [date], served on [bank name, account ending 1234, or employer name]
Amount levied: [amount shown on the levy, or amount frozen]
Dear Sir or Madam:
I request a [full / partial] release of the levy described above. The levy should be released under IRC Section 6343(a)(1) because:
- [Installment agreement: On [date] I entered an installment agreement for these tax periods, confirmation number [number], with monthly payments of [amount]. The agreement does not provide for the levy to continue.]
- [Economic hardship: The levy leaves me unable to pay my reasonable basic living expenses. My household is [number] people. Our monthly income is [amount] and our necessary expenses are [amount]. [Rent, utilities, medical bill or other payment] of [amount] is due on [date].]
- [Other ground: The balance was paid on [date] / the collection period expired before the levy / releasing the levy will let me pay [describe] / the levied property is worth more than the balance / the levy was issued [before the required notice, during a bankruptcy stay, while my payment plan request or offer was pending].]
[If you have no plan yet: I also request an installment agreement. I can pay [amount] per month starting [date]. I will provide any financial information you need.]
Enclosed:
1. Copy of the levy notice
2. [Payment plan confirmation]
3. [Collection information statement, Form 433-F, with pay stubs and bills]
4. [Bank statements or other proof]
Please send Form 668-D to [bank or employer name] at fax [number] and confirm to me when it is sent. If you cannot release the levy, please tell me the reason in writing and how to request a conference with your manager.
I can be reached at [phone] between [hours].
Sincerely,
[Signature]
[Printed name]
[If a representative signs: name, designation and CAF number, Form 2848 on file or enclosed]
A filled-in example
Example (assumed facts). Dana, a single parent, owes $14,800 for 2023 and 2024. The bank freezes $4,100 under a Form 668-A dated February 27; rent of $1,650 is due March 10. Take-home pay is $3,900 a month, necessary expenses about $3,500.
On day 1 Dana calls the number on the levy, sets up a $350-a-month payment plan online and faxes the letter: “I request a full release of the levy under IRC Section 6343(a)(1). 1. On March 3 I entered an installment agreement for 2023 and 2024, confirmation number [number], at $350 a month; it does not provide for the levy to continue. 2. The levy also leaves me unable to pay basic living expenses: household of two, income $3,900, necessary expenses $3,500, rent of $1,650 due March 10. Enclosed: levy notice, plan confirmation, Form 433-F, pay stubs, lease.” On day 5 she confirms with the bank. The IRS decides; figures are illustrative.
The letter leads with the payment plan, where the statute says “shall,” backs it with hardship proof, and fixes the cause of the levy so another one is less likely.
If the IRS refuses: manager, CAP and other routes
The IRS levy release page says you can appeal a denial under Publication 1660:
- No revenue officer: tell the employee you want to appeal. A manager will speak with you or call back within 24 hours; if you still disagree, the case goes to Appeals without a written request.
- Revenue officer assigned: request a conference with the Collection manager, tell them within 2 business days afterward that you want to appeal, and get Form 9423 (Rev. 2-2020) postmarked within 3 business days of the conference, or collection may resume.
A Collection Appeals Program decision is binding, with no court review. Our collection rights guide compares it with a CDP hearing. If the IRS is not acting on a hardship, the free Taxpayer Advocate Service can help (877-777-4778 (IRS.gov, 2026), Form 911, Rev. 6-2026 (IRS.gov, 6-2026)).
Doing it yourself, and when to get help
Many releases are self-serve: set up a plan online, call, send this letter, confirm with the bank. Low Income Taxpayer Clinics help eligible taxpayers for free or a small fee. Help is worth considering when you owe more than the online limits, payroll taxes or a revenue officer are involved, unfiled returns block a plan, or the IRS has refused. Global Gate Tax Relief offers a free consultation; if it takes the case, it files Form 2848, pulls your transcripts and quotes a flat fee upfront. In urgent levy cases it can often act within 24 to 72 hours of engagement, though release timing depends on the IRS, and no outcome is promised. Start a free case review or call 1-877-800-8180. See also ways to stop an IRS levy and pausing IRS collection.
Frequently asked questions
No. The regulation (26 CFR 301.6343-1(c)) allows a request in writing or by phone. A written follow-up records your ground, proof and date.
The one you can prove. A payment plan whose terms do not continue the levy is often strongest, because IRC 6343(a)(1)(C) requires a release.
Financial information, usually a statement such as Form 433-F with pay stubs, bills and bank statements, plus proof of anything urgent, like an eviction notice.
There is no general day count. The IRS manual says to release as soon as a ground is identified, and a release can be faxed. For a bank levy, aim to finish before the 21-day hold ends.
The hardship rule is written for individuals. Businesses usually rely on a payment plan, and can ask for an expedited determination if a levy on tangible property would stop the business (IRC 6343(a)(2)).
Ask for the manager, then appeal through the Collection Appeals Program, on Form 9423 if a revenue officer has your case. The Taxpayer Advocate Service can help with hardship cases.
Sources
- 26 U.S.C. 6343, Authority to release levy and return property
- 26 CFR 301.6343-1, Requirement to release levy and notice of release
- 26 U.S.C. 6332, Surrender of property subject to levy
- IRS: How do I get a levy released? (reviewed 24 Apr 2026)
- IRS: What if a levy is causing a hardship? (reviewed 13 Mar 2026)
- IRS: Information about bank levies (reviewed 13 Dec 2025)
- IRS: Information about wage levies (reviewed 13 Mar 2026)
- IRM 5.11.2, Notice of Levy: Releases and Returns (rev. 1 Aug 2025)
- IRS Publication 594, The IRS Collection Process (Rev. 1-2026)
- IRS Publication 1660, Collection Appeal Rights (Rev. 1-2020)
- IRS Form 9423, Collection Appeal Request (Rev. 2-2020)
- IRS: Online Payment Agreement application
- IRS Form 911, Request for Taxpayer Advocate Service Assistance (Rev. 6-2026)
- IRS: Low Income Taxpayer Clinics
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