An IRS Notice of Intent to Levy is a notice that the IRS sends you if you have not paid your outstanding tax debt and they have already placed a lien against you. This IRS levy notice is meant to let you know that the IRS is planning to pursue levying actions against you to collect the back taxes they’re due. A Notice of Levy on Your State Tax Refund will let you know that the IRS will be state tax levy and taking your state tax refund.