Internal Revenue Service (IRS) Levy

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class="text-decoration-none" style="color: black" href="/help-center/glossary/glossary-for-security-liquidation/">Glossary for Security Liquidation</a> </span> </nav> </div> <div class="col-md-9"> <section> <div class="section-container container-xxl"> <nav class="breadcrumb-container" aria-label="breadcrumb"> <ol class="breadcrumb"> <li class="breadcrumb-item"><a href="/government/">Government Users</a></li> <li class="breadcrumb-item"><a href="/government/security-liquidation-proceeds/">Security Liquidation & Proceeds</a></li> <li style="padding-left: 0.2rem;">Internal Revenue Service (IRS) Levy</li> </ol> </nav> <div class="body-copy"> <h1>Internal Revenue Service (IRS) Levy</h1> <div class="alert alert-important" role="alert"> <p><strong>Note:</strong> This page does not apply to savings bonds, TreasuryDirect accounts, or Legacy Treasury Direct accounts. For information or questions related to these subjects, please select “Contact Us” at the top of this page.</p> </div> <p>IRS has the authority to seize property to collect outstanding debt owed to the U.S. Government. This authority is covered in 26 U.S.C. § 6323, 6331-6335, 6338, 6339 and 26 CFR Part 403.</p> <p>IRS forwards the security that is to be sold pursuant to seizure under 26 U.S.C. § 6331-6335. Contact the <a href="/government/security-liquidation-proceeds/address-information/"> Bureau of the Fiscal Service</a> to receive instructions on where to mail physical securities or wire electronic securities. Physical securities will need to be sent by registered mail or special messenger.</p> <p>In order to liquidate the security, the documents listed below are needed:</p> <h2>Letter of Intent</h2> <p>A Letter of Intent is needed which details exactly what is to be liquidated, how many shares, where to send the proceeds, and the like. It must be printed on agency letterhead and should include the following:</p> <ul> <li>Agency's instructions for sale of security</li> <li>Reference to the security</li> <li>How the security was obtained (e.g., seizure)</li> <li><a href="/help-center/glossary/glossary-for-security-liquidation#ALC">Agency Location Code (ALC)</a> for deposit of proceeds</li> <li>Taxpayer Identification Number (TIN)</li> <li>Physical address of agency</li> <li>Agency contact name, telephone number, fax number and e-mail address</li> <li>Signature of a supervisor</li> <li>Contact person, other than the supervisor</li> </ul> <p>If multiple securities are being sent at the same time, one Letter of Intent is sufficient as long as all securities are referenced in the letter.</p> <p>To use a Letter of Intent template, select the appropriate file for the IRS Levy below:</p> <ul> <li>Physical Security Received</li> <ul> <li><a href="/files/government/security-liquidation-proceeds/slp-physical-settle-fmb.doc">Microsoft Word</a></li> <li><a href="/files/government/security-liquidation-proceeds/slp-physical-settle-fmb.pdf">Adobe Acrobat</a></li> </ul> <li>Electronic Security Received</li> <ul> <li><a href="/files/government/security-liquidation-proceeds/slp-electronic-settle-fmb.doc">Microsoft Word</a></li> <li><a href="/files/government/security-liquidation-proceeds/slp-electronic-settle-fmb.pdf">Adobe Acrobat</a></li> </ul> </ul> <p>Some of these documents are in Adobe’s Portable Document Format (PDF). Many computers include the Adobe Acrobat Reader, which allows you to view PDF files. If you do not have the Acrobat Reader, it is free to <a href="https://get.adobe.com/reader/" target="_blank" rel="noreferrer noopener">download</a> and use. Find more help <a href="/help-center/downloading/">downloading</a>.</p> <h2>Proof of Ownership</h2> <p>In order for the Bureau of the Fiscal Service (Fiscal Service) to liquidate the securities for your agency, we must have proof of ownership. This documentation can be sent to the Fiscal Service electronically via our email address listed on the <a href="/government/security-liquidation-proceeds/address-information/">Address Information page</a>. The IRS office that the security has been assigned to from a levy must show evidence of ownership. The evidence is documented by the following instruments:</p> <ul> <li>IRS Form 2433 - Notice of Seizure. The Certificate of Official Record must list the securities and contain a visible IRS seal. The IRS notice must denote the delinquent taxpayer's name, a description of the property seized by the administrative levy, the location of the property, and the estimated expenses of the seizure and sale.</li> <li>IRS Form 2434 - Notice of Public Auction for Sale. The Certificate of Official Record must list the securities and contain a visible IRS seal. An IRS announcement that property has been seized pursuant to 26 U.S.C. § 6331 for nonpayment of internal revenue taxes and will be sold at public auction under 26 U.S.C. § 6335.</li> <li>Certificate of Sale of Seized Property (original letter), formerly IRS Form 2435. IRS Revenue Officer's certification must list the securities and state that the taxpayer's property has been sold to the United States at public auction.</li> </ul> <p>The purchaser’s name must be listed on the certificate of sale as the "United States" or "United States Government", and not the "Internal Revenue Service" or "The Department of the Treasury".</p> <h2>Direct Registration (DRS) Advice</h2> <p>If the security is with a transfer agent a Direct Registration (DRS) Advice form must be completed.</p> <p>We’ll need the following information to complete the form if the security is registered in the agency’s name.</p> <ul> <li>The Investor DRS account number at the transfer agent.</li> <li>The CUSIP number for the security.</li> <li>Your agency name, address and contact person</li> <li>Your agency’s Tax ID number.</li> <li>Number of shares</li> <li>Type of security (common stock, warrant, etc)</li> <li>A copy of the most recent statement from the Transfer Agent or Issuer</li> </ul> <p>The entity that has the security with the transfer agent needs to have submitted an IRS form W-9 to the transfer agent to record their taxpayer identification number.</p> <p>The taxpayer identification number on file with the transfer agent must be the same as the entity’s taxpayer identification number provided to us.</p> <p>The name of the entity on file with the transfer agent must agree with the entity’s name provided to us.</p> <p>For any special circumstances not addressed here or securities are not listed in the agency’s name, please use the “Contact Us” link at the top of this page.</p> </div> </div> </section> </div> </div> </div> <button type="button" class="btn btn-td-blue scrollButton d-print-none" onclick="topFunction()" id="myBtn" title="Back to Top" style="display: none; 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