I got a tax bill or letter I can't pay or don't understand

Starts

the day and time your bank receives the levy. The account is frozen from that moment. Ask your bank the date and time it received the levy, and count from that date, not from the day you found out.

If missed

The bank sends the frozen money to the IRS. A release does not cancel the debt: the IRS works with you on a payment plan or other steps.

It lets you

contact the IRS in that time to arrange payment, or to tell it about errors in the levy. Call the number on the levy notice today, not a number from a message. If the levy stops you paying basic, reasonable living costs, ask for it to be released for economic hardship. The IRS says a wage levy that causes immediate economic hardship must be released, and a bank levy that does may be. The levy does not normally reach money you add to the account after the levy date.

Only if the IRS has already taken a levy on your bank account. Call today.

Where this differs: A wage levy is different: it continues with each paycheck, and part of your wages is exempt. If the money in the account belongs to someone else, for example a parent whose account you share, the owner or their power of attorney should call the IRS and say so. If the IRS caused the error, you may be able to claim back bank fees on Form 8546.

Checked 10 October 2026 at Internal Revenue Service

How long

30 days, and the request has to be in writing. Use Form 12153, or send a signed, dated letter with your name, address, taxpayer ID number, the type of tax and the year, and why you disagree.

Starts

the date on the Final Notice of Intent to Levy and Notice of Your Right to a Hearing (Letter 1058 or LT11), or on the notice that the IRS filed a lien (Letter 3172). Count that date as day 1. That is the safest count: the IRS's own FAQ says 30 days from when you receive the notice, and the regulation counts from the day after its date, so both give you at least this long. The earlier balance-due reminders, such as CP14 and CP504, are not this notice.

If missed

You lose this hearing, and the Tax Court cannot review it. You can still ask Appeals in writing for an 'equivalent hearing' for one year after the date on a levy notice (for a lien notice, count the year from the date on the lien notice to be safe). A late request for a hearing is treated as a request for this equivalent hearing. The IRS does not have to pause collection during an equivalent hearing, and you cannot take its decision to the Tax Court. A levy can reach wages, bank accounts and Social Security benefits, and a large unpaid tax debt can stop a passport being issued or renewed. You can ask for a payment plan or hardship status at any time: call the number on your notice.

It lets you

pay what you can quickly if you can: the IRS says the late payment penalty doubles if the tax is not paid within 10 days of a notice of intent to levy. You can also have the IRS Independent Office of Appeals look at your case before the IRS takes your wages or bank account. You can ask for something other than a levy, such as a payment plan, and send a financial statement with your request. You can dispute the amount owed only in limited cases. While a hearing requested in time is pending, the IRS generally holds off the levy it is about. If you disagree with the decision, you can petition the Tax Court within 30 days after the date printed on the decision notice: count that date as day 1.

Only if you hold a Final Notice of Intent to Levy and Notice of Your Right to a Hearing, or a lien notice.

Where this differs: Only the first notice for a tax and tax year carries this hearing right: later reminders do not. The IRS also has a Collection Appeals Program, a faster route that does not go to Tax Court: IRS Publication 1660 lists both. A Low Income Taxpayer Clinic may help you with this request for free or a small fee. A hearing request gives the IRS longer to collect, by pausing its time limit while the hearing runs, and it does not stop a lien.

Checked 10 October 2026 at 26 CFR 301.6330-1, Treasury Regulations (Cornell Legal Information Institute)

How long

90 days from the mailing date, or 150 days if the notice is addressed to you outside the United States. The Tax Court cannot extend it. If the last day falls on a weekend or a Washington, DC legal holiday, it moves to the next business day, but do not plan on that.

Starts

the day the IRS mailed the notice. The notice prints a 'last day to petition' date: use that date. If you cannot find it, count the date on the notice as day 1.

If missed

The Tax Court usually cannot hear a late petition. The IRS then assesses the tax and penalties in the notice and sends a bill. You can still dispute the amount by paying it, filing a refund claim, and then suing in a federal court. If you have not paid, you can ask the IRS for audit reconsideration with new information.

It lets you

ask the Tax Court to look at the IRS's proposed change without paying it first. You file with the Tax Court itself, not the IRS: a letter to the IRS is not a petition. You can file online, by mail or by hand. Online, the court must receive it by 11:59pm Eastern time on the last day, so file earlier if you live further west. The court charges a filing fee, which you can ask it to waive. A petition mailed in time with a clear US Postal Service postmark is generally treated as on time: certified or registered mail gives you proof. You can keep talking to the IRS during these days, and you can ask the Taxpayer Advocate Service for help, but neither one extends the date. The notice also carries Form 5564, the 'Notice of Deficiency - Waiver'. Sign it only if you agree with all of the change: signing it is your consent, and it lets the IRS charge the tax without the Tax Court looking at it first. If you agree with only part, or are not sure, do not sign it: talk to a Low Income Taxpayer Clinic or the IRS first, and keep the Tax Court date.

Only if the letter is a Notice of Deficiency, which prints a last day to petition.

Where this differs: Other IRS decisions carry their own Tax Court dates, for example a collection hearing decision (see that card). A CP2000 is only a proposal: it has a reply date, not a Tax Court date. If your income is low, a Low Income Taxpayer Clinic may represent you before the IRS or in court for free or a small fee; the IRS says the amount in dispute is usually under $50,000 for a clinic to take it.

Checked 10 October 2026 at United States Tax Court

How long

the reply date printed on the notice. Each type of notice sets its own, so this page gives no number.

Starts

the date on the notice. Each IRS notice prints the date to reply by: use that date, not a date from this page. A notice that proposes a change to your tax, such as a CP2000, is not a bill.

If missed

If you do not reply, or you and the IRS do not agree, the IRS may send another notice and a bill. For a CP2000, the next step can be a Notice of Deficiency sent by certified mail, which has its own firmer date (the next card). Interest keeps building on what you owe until it is paid.

It lets you

agree, disagree, or ask for more time. To disagree, say so on the response form and send your explanation and any documents. To ask for more time, send an extension request with your reply, or call the toll-free number on the notice, before the reply date. If you owe money, pay what you can by the date: the IRS says this can reduce interest and penalties. If you cannot pay in full, see the payment card below.

Where this differs: A Notice of Deficiency (the '90-day letter') cannot be extended, and neither can the date on a Final Notice of Intent to Levy: see those cards. If the notice shows income that is not yours because someone used your name and Social Security number, send your reply with Form 14039, Identity Theft Affidavit, as the notice says. A state tax letter is not covered here: your state decides, and the letter gives its date.

Checked 10 October 2026 at Internal Revenue Service

How long

the due date printed on the bill. Interest is not charged if you pay in full by that date. After it, interest builds on what is unpaid, and the late payment penalty applies.

Starts

the date on the first bill, a balance-due notice such as CP14. The bill prints the due date: use that date.

If missed

The IRS sends reminders, may file a Notice of Federal Tax Lien, and may keep your future refunds. A Final Notice of Intent to Levy can follow, and it has its own date (see the collection hearing card). You can still ask for a plan or hardship status at any stage: call the number on your notice.

It lets you

pay what you can, then ask for a payment plan: online, by phone on 800-829-1040 or the number on the bill, or by mail with Form 9465. Still file any return that is due, even if you cannot pay: the IRS's late filing penalty is ten times its monthly late payment penalty (5% against 0.5% a month), and filing on time with a payment plan cuts the late payment penalty to 0.25% a month. A plan paid off within 180 days has no setup fee. While a plan request is pending, the IRS is generally prohibited from levying. If you cannot pay anything because of financial hardship, ask for 'currently not collectible' status, which pauses most collection. Ask for penalty relief too: if you filed on time for the three years before and had no penalties then, the IRS may remove a late filing or late payment penalty over the phone.

Where this differs: For 2025 tax-year returns and later, the IRS now applies this relief automatically when your original return is processed and sends a letter saying so; if a notice shows a penalty you think you should not have, call. For earlier years you still have to ask. Plans cost money: interest and penalties keep building while you pay, setup fees apply to some plans (lower or none on a low income), a missed payment can end the plan, and your refunds go to the debt. 'Currently not collectible' does not cancel the debt, and a lien can still be filed. The IRS says lack of funds alone is not 'reasonable cause'. A plan is for people who expect to pay in full over time: if you cannot, also ask about an offer in compromise. The IRS warns about companies that advertise they can settle your tax debt cheaply: you pay them for what you can do yourself with the IRS. If you tried and the IRS has not fixed it, the Taxpayer Advocate Service, an independent office inside the IRS, may help for free: 877-777-4778.

Checked 10 October 2026 at Internal Revenue Service

How long

2 years, for innocent spouse relief. Other kinds of relief on the same form can have longer, but do not wait.

Starts

the date on the first IRS notice of an audit or of tax due because of an error on the joint return. Count from that date.

If missed

Innocent spouse relief is gone for that bill, but equitable relief, on the same form, may still be open: file Form 8857 anyway and let the IRS decide.

It lets you

ask the IRS not to make you pay tax on your spouse's income that was left off or wrongly reduced on a joint return, if you did not know about it. File Form 8857: the IRS considers every kind of spouse relief you may qualify for. If you were abused or pressured into signing, you may qualify even if you knew about the errors.

Only if you filed a joint return and the bill comes from your spouse's income.

Where this differs: Relief covers tax on your spouse's income, not your own. A divorce decree that says your spouse pays does not bind the IRS. You cannot get it for a year where you signed an offer in compromise or closing agreement for the same tax. A Low Income Taxpayer Clinic can help with the form.

Checked 10 October 2026 at Internal Revenue Service

How long

30 calendar days. HMRC must receive your objection within that time, by Royal Mail 'signed for' post to the address HMRC gives: DM, Direct Recovery of Debt, HM Revenue and Customs, BX9 2ED. HMRC says you cannot object by telephone. If you posted it to another HMRC address, send it again to this one.

Starts

the date HMRC sends you a copy of the hold notice, which is its letter to your bank or building society. HMRC counts from that date, so count from the date printed on the notice, not the day it reached you.

If missed

if HMRC does not get an objection in time, and you have not paid in full or agreed a payment plan, it tells your bank to take the money on hold and send it to HMRC. If HMRC turns down your objection, you have the right to appeal to a county court: send the appeal within 30 calendar days of the date you receive its decision letter, and send HMRC a copy.

It lets you

stop the bank sending the money on hold to HMRC, if one of HMRC's grounds applies: you have paid all or part of the debt; no relevant sum was due when you got the notice; you did not hold the account; the hold causes exceptional hardship to you or someone else; or someone else has a share in the account. Explain why and include evidence. HMRC says it can only hold money if at least £5,000 is left across all your accounts, and it decides on an objection within 30 working days. Call HMRC to check the amount or agree a payment plan (Time to Pay), but a phone call does not count as an objection.

Only if HMRC has put a hold on your bank account (not in Scotland).

Where this differs: Not in Scotland: the law for this power covers England, Wales and Northern Ireland only. In Scotland HMRC uses a bank arrestment: see the Scotland clock and ask Citizens Advice Scotland. The HMRC page gives the county court appeal route for England and Wales and for Northern Ireland. For a joint account, HMRC assumes you each own an equal share and must tell the other holder a hold was placed. HMRC says it uses this power only for tax and tax credit debts of more than £1,000, and that an individual gets a face-to-face visit from HMRC first. Companies are treated differently.

Checked 10 October 2026 at GOV.UK (HM Revenue and Customs)

How long

Ask before the deadline: Citizens Advice says it is usually easier to get an agreement before the deadline than after you have missed it, and that you might still get one after, so ask anyway. There is no fixed date to ask.

Starts

the day you know you cannot pay a tax bill in full by its deadline. Do not wait for the deadline to pass. For Self Assessment the payment deadline is 31 January.

If missed

Interest is charged from the first day a payment is late, and penalties follow (see the Self Assessment card). If you do not contact HMRC or cannot agree a plan, HMRC may ask a debt collection agency to collect, take what you owe from your wages or pension, go to court, or make you bankrupt. In England, Wales and Northern Ireland it may also sell your things or take money from your bank account. HMRC says it will tell you before it does any of these. If you miss an instalment, GOV.UK says HMRC will try to rearrange the plan, but Citizens Advice warns that it cancels the plan and asks for the full amount if you wait until after you miss one: call before you miss it.

It lets you

pay what you owe in instalments. You can set up a plan online if you are eligible, or by phone if you are not. HMRC checks the plan is affordable: it asks about your income, spending, savings and other taxes, and usually asks for around half of what you have left each month. If you have savings or assets, HMRC expects you to use them to cut the debt first. If you can, offer a lump sum, and ask HMRC to confirm in writing what you agree. Interest is still charged while you pay. If you ask before a late payment penalty falls due and HMRC agrees a plan, the law says the late payment penalties that would have fallen due while you keep to it are not charged. If you break the plan, HMRC can charge them. If a debt adviser has made you a Standard Financial Statement, HMRC accepts it as your income and spending. If money is tight, if you are unwell, or if you find the phone hard, ask HMRC for extra support.

Where this differs: To talk about a Self Assessment payment you have missed, GOV.UK lists 0300 200 3820, Monday to Friday, 8am to 6pm. VAT, employer PAYE and Corporation Tax have their own lines. You cannot appeal HMRC's decision on a payment plan, but you can complain. GOV.UK lists seizing goods and taking money from a bank account only for England, Wales and Northern Ireland: it does not list them for Scotland, so ask Citizens Advice Scotland what applies. Citizens Advice says to see an adviser first if you would still owe more than £5,000 after a lump sum.

Checked 10 October 2026 at GOV.UK (HM Revenue and Customs)

How long

Ask for Time to Pay before the first penalty date, which Citizens Advice puts at 3 March (2 March in a leap year). Penalties of 5% of the unpaid tax are added at 30 days, 6 months and 12 months after the deadline, and interest is charged from the first day the payment is late.

Starts

the payment deadline: 31 January for the tax year that ended on the previous 5 April. There is a second deadline on 31 July if you make payments on account. The return has its own deadline, also 31 January for an online return.

If missed

Interest and the 5% penalties keep building. A late return is charged separately: £100 at once, then £10 a day after 3 months (up to £900), then 5% of the tax due or £300, whichever is greater, at 6 months and again at 12 months. If you disagree with a penalty and have a reasonable excuse, you can appeal it (see the appeal card).

It lets you

pay online, in the HMRC app or by CHAPS. If you cannot pay in full, ask for Time to Pay (see the card above): Citizens Advice says HMRC charges these penalties if you do not arrange it. Ask before the first penalty date: the law protects you from penalties that fall due after you ask, if HMRC agrees a plan. If you think the bill is wrong, call HMRC and ask it to explain: for example, you may have been given an estimated bill because a return was missed, or your payments on account may be too high. Send your return on time even if you cannot pay: filing late has its own penalties. A payment that failed because you did not have enough money does not count as a reasonable excuse for a penalty.

Where this differs: This card is for Self Assessment. A tax calculation letter (P800) or a Simple Assessment letter, for tax you owe through your job or pension, gives its own date to pay: use the date on the letter. A paper return is due earlier than an online one: GOV.UK gives the date. If you registered for Self Assessment late, HMRC sends a letter with a different date to send your return, and you may get a 'failure to notify' penalty.

Checked 10 October 2026 at GOV.UK (HM Revenue and Customs)

How long

30 days, usually. A penalty also has to be paid within 30 days of the date on the penalty notice, unless you appeal it.

Starts

the date on HMRC's decision or penalty letter. Count that date as day 1. The letter says how to appeal and by when: its date comes first. The same count applies to an offer of a review and to a review result letter.

If missed

Give a reasonable excuse for being late, with your appeal. GOV.UK gives examples: a serious illness or a hospital stay, a disability or mental illness that caused delay, a close relative dying shortly before the date, a fault in HMRC's online service, or not knowing or misunderstanding what you had to do. A payment that failed because you did not have enough money, not getting a reminder, or a mistake on your return do not count. For some decisions you ask the tax tribunal for permission to appeal late. Ask: do not decide it is too late.

It lets you

challenge a penalty, for example for filing or paying late, or a decision about your tax bill. Write to HMRC or use the appeal form that came with the letter. Say what you disagree with and why. A caseworker looks at it again. If HMRC does not change its decision, you are offered a review by someone not involved, and you can go to the tax tribunal. For a penalty you have appealed, you do not have to pay until the appeal is settled, but if the appeal fails you pay interest on it from the date it was due: GOV.UK suggests paying it if you can, and you get it back with interest if you win. For disputed tax, you may be able to delay paying: ask in writing within 30 days of starting the appeal or review. Interest can still be charged on tax in dispute, and a late payment penalty might be added.

Where this differs: For VAT and other indirect taxes, HMRC offers a review in its letter and you have 30 days from the offer. You cannot appeal HMRC's decision on a payment plan, but you can complain. Appeal a Self Assessment penalty online, or by post on form SA370 or SA371 (GOV.UK: 'check when to appeal a Self Assessment penalty'). This card is for HMRC only: a council, or a tax credits overpayment, has its own dates.

Checked 10 October 2026 at GOV.UK (HM Revenue and Customs)