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IRS Notice CP77 – Intent to Seize Your Assets and Notice of Your Right to a Hearing

The IRS is preparing to issue a levy against Alaska Permanent Fund Dividends owed to you. The IRS also has the right to file a lien.

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Type of notice: Unpaid balance

Possible next step: Address a bill for unpaid taxes

Also see: IRS penalties

Why you received IRS Notice CP77

You filed an individual tax return.
The tax return filed resulted in a balance due.
You have not responded to previous attempts by the IRS to collect the balance due.
You are eligible for the Alaska Permanent Fund Dividends.
The IRS sent CP77 as the final notice prior to filing a levy against the Alaska Permanent Fund Dividend payments owed to you and prior to filing a lien. You have the right to appeal the proposed levy/lien.

Notice deadline: 30 days

If you miss the deadline: The IRS will issue a levy against your Alaska Permanent Fund Dividend payments and may also issue a notice of federal tax lien.

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Related Tax Terms

IRS Levy Collection Due Process Hearing Federal Tax Lien Failure to Pay Penalty Installment Agreement

Related IRS Notices

IRS Notice CP14 – Balance Due IRS Notice CP501 – You Have Unpaid Taxes, Amount Due IRS Notice CP503 – Second Reminder About Unpaid Taxes IRS Notice CP504 – Intent to Levy State Tax Refund or Other Property IRS Notice CP90 – Final Notice of Intent to Levy and Your Right to a Hearing

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