IRS Form 8519: What to Do When the IRS Levies Your Bank or Wages

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IRS Form 8519: What to Do When the IRS Levies Your Bank or Wages

By Gregory Segal, Wiztax Co-Founder

As a tax attorney, one of the most urgent calls I get is from individuals or small business owners who just received IRS Form 8519—often after waking up to find their bank account frozen or their paycheck unexpectedly reduced. It is a jarring experience. Form 8519, officially titled “Taxpayer’s Copy of Notice of Levy,” is the IRS’s way of notifying you that your bank account or wages are being seized to satisfy a tax debt.

At Wiztax, we help taxpayers respond quickly and strategically to IRS forced collection actions. In this article, I’ll explain what Form 8519 means, how it’s connected to IRS levy forms 668-A and 668-W, and what urgent steps you can take to stop or reduce a bank or wage levy.

1. Why Did the IRS Send Me Form 8519?

IRS Form 8519 is your copy of a levy notice the IRS sent to a third party—typically your bank (Form 668-A) or employer (Form 668-W). The IRS issues this notice when you have unpaid tax debt and have not responded to earlier collection efforts, including notices like the CP14 and the Final Notice of Intent to Levy (LT11 or Letter 1058).

When you receive Form 8519, the levy has already been issued. It means:

  • The IRS believes you owe tax debt.
  • You have not made arrangements to pay or resolve the debt.
  • The IRS has exercised its legal right to seize your property to collect payment.

This is not a warning—it’s a notice that the IRS has already taken action.

2. What Are IRS Form 668-A and Form 668-W?

These are the actual levy orders the IRS sends to banks and employers:

  • Form 668-A (Notice of Levy): Sent to your bank or other income sources. This authorizes a one-time seizure of the funds in your bank account or other income source. The bank is required to freeze those funds for 21 days.
  • Form 668-W (Notice of Levy on Wages, Salary, and Other Income): Sent to your employer. This creates a continuous levy on your paycheck until the IRS tells the employer to stop, the debt is paid, or a resolution is put in place.

You receive Form 8519 as your official copy of either one.

3. What Can I Do Within the 21-Day Holding Period for a Bank Levy (Form 668-A)?

The 21-day window is critical. During this time, the IRS has told your bank to freeze the funds but not to send them yet. This gives you one last opportunity to resolve the debt before your money is transferred.

Here’s what you can do:

4. What If I Get a Continuous Wage Levy (Form 668-W)?

Wage levies are more damaging because they repeat every paycheck and disrupt your income. Your employer is legally required to withhold a portion of your wages and send them to the IRS.

What you can do:

  • Calculate your exempt amount using IRS Publication 1494.
  • Contact the IRS to negotiate a release or modification.
  • Set up a payment plan, file an Offer in Compromise, or show economic hardship.
  • File a Collection Appeal Request using Form 9423.

5. How Can Wiztax or the IRS Help Me If a Bank or Wage Levy Causes Financial Hardship?

If a levy makes it impossible to pay for essentials like housing, food, or utilities, the IRS is required to consider a release—this is called an economic hardship release.

Steps to take:

  • Call the IRS at the number on your Form 8519.
  • Submit financial documentation using Form 433-F or Form 433-A.
  • Request Currently Not Collectible (CNC) status.

Wiztax can help prepare your financials and speak to the IRS on your behalf.

6. Can I Contest a Levy When I Receive IRS Form 8519?

Yes, but timing is key. If you have already received IRS Form 8519, the levy has been issued—but that does not mean it is too late to act.

How to contest or appeal:

Need Help Responding to IRS Form 8519?

At Wiztax, we specialize in stopping IRS levies and negotiating fast tax relief. If you’ve received Form 8519 and are unsure of your next step, don’t wait. Whether you’re dealing with a one-time bank levy or a paycheck being garnished, we can start helping to resolve it—often the same day.