intent to levy
- A warning issued to a taxpayer in arrears that the IRS plans to seize their property if a tax debt isn't settled
- To clear his tax due, John acted promptly on receiving the intent to levy notice.
- The intent to levy notice was a wake-up call for Jane to clear her outstanding tax liability.
- Due to her inability to pay, Sarah's assets were at risk of seizure following an intent to levy notice.