Kerrville, TX New Levy Warning for Another Tax Year: Protect the Deadline

If you got a new levy warning in Kerrville, TX for another tax year, treat it as a fresh collection event until you confirm otherwise. The key issue is not just whether you disagree with the debt, but which notice started the clock and whether that notice covers the tax year now at issue. Under IRM 5.1.9, the response deadline depends on the specific levy notice, so the safest move is to preserve that deadline first and sort out the records next.

Identify the exact notice before you compare years

A levy warning can come from different IRS channels, and the procedural path changes with the notice type. A CP504 is not the same as a final Notice of Intent to Levy and Notice of Your Right to a Hearing, such as Letter 1058 or LT-11. The IRS says it cannot levy with CP504 alone, but the final notice can start Collection Due Process rights under IRM 5.1.9 and the CDP FAQs.

Check the notice date, the tax year or period listed, and whether the issue is truly a new year or just later accruals on a year already covered by an earlier notice. The IRM says a levy notice is generally required only once for the taxable period and unpaid tax subject to that pre-levy notice, but a second notice is required if levy action will collect additional taxes assessed for that same taxable period after the original notice was issued. That is a practical distinction, because the wrong assumption can cost you the chance to request the right hearing.

Preserve the deadline with the right filing, not just a phone call

For a timely CDP levy hearing request, the taxpayer must submit a written request within 30 days beginning the day after the levy notice date. That timing rule is in IRM 5.1.9.3.2.1. If the notice itself is missing, the IRS may use account transcripts such as a TC 971 AC 069 to identify when it was issued. A phone call can help resolve facts, but it does not replace the written request when the deadline matters.

If the notice is a final levy notice, Form 12153 is the usual request vehicle. Send only the information needed to identify the notice, the tax year, and why you want review. Keep a copy of the notice, the envelope, the date received, and any proof of mailing. If you received the notice through joint filing, remember that each spouse should be considered separately when the IRS issued separate notices.

Choose between CDP, an alternate resolution, or a later-equivalent hearing

The IRS comparison here is procedural, not cosmetic. A timely CDP request usually provides Appeals review before levy action moves forward, while an untimely request may lead to an equivalent hearing instead. The source materials make clear that an equivalent hearing does not count the same way as a timely CDP request, so if your goal is to preserve the strongest procedural rights, timeliness matters.

A practical next step is to compare the notice year with your payment history, prior correspondence, and any earlier filing for the same liability. If you already disputed the liability before, Appeals may have limits on re-opening that issue. If the problem is a different year, the IRS may require a separate notice and separate request. In Kerr County records, you may use public filing resources to confirm ownership or addresses if a local property issue is tied to the collection case, but county clerks record documents; they do not decide federal levy relief.

What direct representation should focus on now

Allen Lenth, EA-MBA, can help organize the record set that actually matters to the IRS: the notice, proof of receipt, the tax period, prior filings, and any communication showing whether the IRS sent the notice to the last known address. That is the kind of file that helps determine whether the deadline is still open, whether the notice is valid, and whether the case belongs in CDP or a different procedure.

Do not assume that hiring a representative stops collection by itself. The issue is whether the IRS has received a processable, timely response for the correct tax year. If you are unsure whether the notice belongs to a prior balance, a new assessment for the same year, or a separate year entirely, the safest move is to review the notice conference materials now and keep every date documented.

Questions about A new levy warning for a different tax year

Sources and related resources

• Internal Revenue Manual 5.1.9
• Collection due process (CDP) FAQs

Tax.Directory IRS guidance and FAQs · IRSDecoder notice explanations · ETSVideos

General educational guidance. Relief and collection protections depend on the actual notices, account history, financial evidence, and applicable law. A consultation does not itself stop enforcement or preserve an appeal deadline.