Data Study
How Many IRS Levies on Third Parties Per Year? 339,137 in FY2025 (2026 Data Study)
The headline number: the IRS requested 339,137 notices of levy on third parties in fiscal year 2025 — about 930 bank, wage, and other third-party levies every calendar day (339,137 ÷ 365). That is up 8% from 313,792 in FY2024, per the IRS Data Book, 2025.
If you owe the IRS and you've been hoping the file goes quiet, this is the number that says otherwise. A third-party levy is the IRS reaching past you — to your bank or your employer — and taking the money at the source. Nearly a thousand of those went out every single day last year.
This study breaks down the FY2025 figures, how they compare to the year before, and — in plain English — what the trend means if you have an unpaid balance. Every number below comes straight from the IRS's own annual report; the table and source are further down so you can quote or cite them directly.
Key findings
- The IRS requested 339,137 notices of levy on third parties in fiscal year 2025.
- That is an 8% increase over the 313,792 third-party levies requested in fiscal year 2024.
- At that volume, the IRS issued roughly 930 third-party levies per calendar day in FY2025 (339,137 ÷ 365).
- Third-party levies are issued by the IRS's Automated Collection System and Field Collection programs — a mix of automated and in-person enforcement.
- Notices of federal tax lien also rose, from 196,996 in FY2024 to 214,099 in FY2025.
- Physical asset seizures remained extremely rare — just 50 in FY2025, down from 71 in FY2024 — showing the IRS relies on levies far more than on seizing property.
The data: IRS enforcement activity, FY2024 vs. FY2025
The IRS relies on third-party levies far more than on any headline-grabbing property seizure. The table below pulls the three most relevant collection-activity lines from the IRS Data Book, 2025, for fiscal years 2024 and 2025.
| Enforcement activity | FY2024 | FY2025 |
|---|---|---|
| Notices of federal tax lien filed | 196,996 | 214,099 |
| Notices of levy requested on third parties | 313,792 | 339,137 |
| Seizures | 71 | 50 |
What this means
Levies are the IRS's workhorse enforcement tool, and their use is climbing. The 8% year-over-year rise in third-party levies — alongside an increase in tax-lien filings — points to an agency leaning harder on the automated collection actions that don't require an officer to knock on a door.
Compare the numbers and the story gets sharper. In FY2025 the IRS made just 50 physical seizures of property but requested 339,137 third-party levies. For every property it seized, it sent out roughly 6,800 levies to banks and employers. The realistic risk for most people who owe isn't losing the house — it's a frozen bank account or a garnished paycheck.
These levies also don't come out of nowhere. They arrive at the end of a notice sequence: a bill, reminder notices, and — before most levies — a final notice of intent to levy that gives you 30 days and formal appeal rights. Every one of those notices is a chance to set up a payment plan, request hardship status, or dispute the balance before money is taken.
That is the practical takeaway behind the 930-a-day figure. Once the automated system reaches the levy stage, options narrow and the money can be gone before you finish reading the letter. Acting on an earlier notice — a federal tax lien filing or an intent-to-levy notice — is almost always cheaper and less disruptive than reacting after a bank levy or wage garnishment hits. If a paycheck is already at risk, our wage garnishment calculator estimates how much the IRS could take.
The 2026 context matters too. IRS staffing fell sharply in 2025, but the automated systems that generate liens and levies never slowed down. Fewer humans to call, same machine issuing the enforcement — that combination is exactly why responding early beats waiting.
Worried a levy is coming?
If you've received an intent-to-levy notice or a lien filing, the window to act is open now — not after the money is gone. Send us the notice and an experienced tax professional will review exactly where you stand, free and confidential.
Methodology & source
All figures in this study are reported directly by the IRS. They are drawn from the IRS Data Book, 2025 (Publication 55B), Table 4-1, "Delinquent Collection Activities, Fiscal Years 2024 and 2025." Figures cover federal fiscal years, which run October 1 through September 30.
The daily figure is a simple average: 339,137 notices of levy on third parties divided by 365 days equals roughly 930 per calendar day. The 8% year-over-year change is calculated from the reported counts of 313,792 (FY2024) and 339,137 (FY2025). We report the IRS's own counts without adjustment and have added no outside estimates. The primary document is available here: IRS Data Book, 2025 (Publication 55B).
Cite this study
Journalists, researchers, and tax professionals are welcome to cite this study. Please use the following attribution and link back to this page:
Clarity Tax Relief, "How Many IRS Levies on Third Parties Per Year? 339,137 in FY2025." Data from the IRS Data Book, 2025 (Publication 55B), Table 4-1. Available at: https://claritytaxrelief.com/blog/irs-third-party-levy-notice-statistics/
Third-party levy questions, answered
How many IRS levies on third parties are issued per year?
The IRS requested 339,137 notices of levy on third parties in fiscal year 2025, according to the IRS Data Book, 2025. That works out to about 930 bank, wage, and other third-party levies every calendar day (339,137 divided by 365).
Did IRS third-party levies go up or down in 2025?
They went up. Third-party levies rose from 313,792 in fiscal year 2024 to 339,137 in fiscal year 2025 — an 8% year-over-year increase. Notices of federal tax lien also rose, from 196,996 to 214,099.
What is a third-party levy?
A third-party levy is a legal seizure the IRS sends to someone who holds your money — most often your bank or your employer — ordering them to hand it over toward your tax debt. Bank levies and wage garnishments are the two most common types. They are issued by the IRS's Automated Collection System and Field Collection programs.
How does the IRS decide who gets a levy?
Levies follow a notice sequence, not a random pick. The IRS must first send a bill and, before most levies, a final notice of intent to levy that gives you 30 days and appeal rights. Levies are largely automated once that clock runs out, which is why responding to earlier notices matters.
Your next 24 hours
If you owe the IRS and this study made the risk feel real, turn it into three concrete moves:
- Find your latest notice and look for the phrase "final notice of intent to levy" — that letter starts a 30-day clock and carries appeal rights you don't want to miss.
- Gather the basics: your most recent tax return, any IRS notices, and a rough picture of your monthly income and expenses.
- Get a free case review before a levy lands. Use the 2-minute form or call (888) 825-7779 and an experienced tax professional will map your options.
This guide is general information, not tax or legal advice for your specific situation. Eligibility for IRS programs depends on individual facts and circumstances; no outcome is guaranteed.