Federal & State Levy Program
Levying your federal payments
through the Federal Payment Levy Program (FPLP)
Under the Federal
Payment Levy Program (FPLP), we may levy (take) monies from the
following federal payments that you may receive: retirement from the
Office of Personnel Management, social security benefits, federal vendor
payments, federal employee salaries, or federal employee travel advances
and reimbursements. This program electronically levies your federal
payments paid through the Department of Treasury, Financial Management
Service (FMS). If we electronically levy your federal payments, the levy
will take 15% from each of the payments until the account is resolved.
If you already are working with an IRS employee, call that employee for
assistance. If you are not working with an employee, and you receive
federal vendor payments, please call 1-800-829-3903 for assistance. If
you are not working with an employee, and you receive any other federal
payment, please call 1-800-829-7650 for assistance.
Levying your state tax refund
through the State Income Tax Levy Program (SITLP)
Under the State Income Tax Levy Program,
we may levy (take) your state tax refund. Currently, this only applies
to individual state tax refunds, but may include business state tax
refunds in the future. SITLP matches federal tax delinquent accounts
against a database of state tax refunds for states participating in
SITLP. If your state tax refund is levied, the state will issue a notice
advising you of the levy. The IRS will also issue a notice, after the
levy, offering you the opportunity to appeal the levy. The IRS notice
will NOT be issued if you previously received a notice of our intent to
levy that advised you of your right to a hearing. The state and IRS
notices refer you to call 1-800-829-7650 or 1-800-829-3903 for
assistance.
Levying your Permanent Fund
Dividend through the Alaska Permanent Fund Dividend (AKPFD) Levy Program
For residents of the State of Alaska, we
may levy (take) your Permanent Fund Dividend. This program matches
federal tax delinquent accounts against a database of Alaskan residents
eligible to receive the dividend. IRS will send you a notice prior to
levying the dividend, giving you an opportunity to appeal the levy. For
assistance, the notice refers you to call 1-800-829-7650 or
1-800-829-3903.
|