0614 Publ 4418 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4418.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

---

When should I seek help from the Taxpayer Advocate Service?

Before seeking help from the Taxpayer Advocate Service (TAS), you or your representative should first try to resolve your problem by working directly with the IRS.

first try to resolve your problem by working directly

If you’re having financial difficulties or the IRS is unresponsive, taking too long to resolve your problem, or is threatening action that will harm you or your family, TAS may be able to help. You can contact TAS by calling our toll-free number

Can anyone else help me?

Depending on your income, you may be eligible for help from a Low Income Taxpayer Clinic (LITC). These clinics are independent from the IRS. Some provide professional representation before the

IRS or in court on collection disputes and other issues for free or for a small fee.

To get more information or find a clinic near you, visit www.irs.gov/litc or IRS Publication 4134, Low Income Taxpayer Clinic List. You can get this publication at www.irs.gov, at your local IRS office, or by calling 1-800-829-3676.

Where can I get more information?

For more information on the programs and options in this brochure, visit www.taxpayeradvocate.irs.gov/ Individuals/Federal-Payment-Levy-Program for videos, publications, and other resources.

Department of the Treasury Internal Revenue Service www.irs.gov

Publication 4418 (Rev. 6-2014) Catalog Number 39183C

What should I do if I’m subject to a levy?

The first step is to determine if you owe the tax. Some possibilities for relief from your federal tax debt include:

Audit Reconsideration You may not have responded to an earlier IRS notice and the IRS may have assessed the liability based on certain assumptions. You may be able to ask the IRS to reconsider the assessment. (see Publication 3598, What You Should Know About the Audit Reconsideration Process )

Innocent Spouse Relief Generally, both you and your spouse are each responsible for paying the full amount of any tax, interest, and penalties due on your joint return. However, if you qualify for innocent spouse relief, you may be relieved of those amounts of your spouse (or former spouse) that were incorrectly reported on the joint return. (see Publication 971, Innocent Spouse Relief )