Which activity provides tax levy notice?

The activity responsible for providing a tax levy notice is the Internal Revenue Service (IRS). When a taxpayer fails to pay their federal taxes, the IRS can initiate a tax levy, which allows them to seize assets to satisfy the tax debt. The IRS issues a notice to inform the taxpayer of the impending levy action, detailing the amount owed and any applicable penalties. This notice serves as a formal communication to the taxpayer before the IRS takes any further action, ensuring that the individual is aware of the situation and has the opportunity to resolve the outstanding debt.

While the State Department of Revenue primarily handles tax collection and enforcement at the state level, it does not issue federal tax levy notices. The Department of Defense typically does not engage in tax levy-related actions since its functions center around military issues. Although the acronym of the Internal Revenue Service is similar to IRS, it is the official entity that manages federal tax levies, making it the correct source for such notices.