What is IRS Form 668-D?

IRS Form 668-D is the Notice of Levy on Real Property — the form the IRS uses to seize real estate (your home, rental property, land, or commercial building) to satisfy a tax debt. Unlike a bank or wage levy which targets liquid assets, a real property levy is the most serious collection action the IRS can take — it seizes the property itself. The IRS must obtain judicial approval (a court order) before seizing a primary residence. For non-primary residences, the IRS can seize through administrative levy without court approval. Once the property is seized, the IRS sells it at public auction and applies the proceeds to your tax debt.

Can the IRS take my home?

Yes, the IRS can seize your home — but with important protections. Under IRC § 6334(e), the IRS must obtain a U.S. District Court judge's approval before seizing your principal residence. This is a higher bar than other levies. The IRS must present evidence to a judge showing: (1) the tax liability is valid, (2) administrative remedies have been exhausted or are not applicable, and (3) all legal and procedural requirements have been met. Additionally, if the tax debt is under $5,000, the IRS cannot seize a personal residence. Non-primary residences (investment properties, rental properties, vacation homes, vacant land) do not require judicial approval — the IRS can seize them through administrative levy.

What is the redemption period after an IRS property seizure?

After the IRS seizes real property, there is a 180-day statutory redemption period under IRC § 6337. During this period, you can redeem (recover) the property by paying: (1) the full amount of the tax debt including penalties and interest, plus (2) any costs the IRS incurred in the seizure and sale process. The 180-day period runs from the date of the seizure (before the sale). After the IRS sells the property at auction, the redemption rights expire — you cannot buy back the property from the purchaser. This is critical: the redemption period is BEFORE the sale, not after. Once the auction gavel falls, the property is gone permanently unless the sale was procedurally defective.

Real estate property with IRS levy seizure notice on the door

Real Estate Seizure — Property at Risk

IRS Form 668-D: Real Property Seizure

The IRS is seizing your real estate — a home, rental property, land, or commercial building. This is the most severe IRS collection action. Your principal residence requires a court order, but investment properties can be seized without one. There is a 180-day redemption window before the auction.

Stop Property Seizure Call 310-597-2254

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

Get Free Property Levy Help

Get Your Free Tax Relief Review

A specialist will review your case and outline your options — completely free.

What Is Form 668-D?

IRS Form 668-D — "Notice of Levy on Real Property" — is the levy form the IRS uses to seize real estate. Unlike other 668-series forms that target liquid assets (bank accounts, wages, accounts receivable), Form 668-D targets the property itself: your home, rental property, commercial building, or vacant land. This is the most serious levy in the IRS collection arsenal — the IRS literally takes ownership of the real estate and sells it at public auction.

The IRS cannot seize your principal residence without judicial approval. Under IRC § 6334(e)(1), the IRS must file a petition in U.S. District Court and obtain a judge's order before seizing a principal residence. The judge must find that the tax liability is valid, administrative remedies have been exhausted, and all legal prerequisites are met. This judicial-approval requirement only applies to principal residences — investment properties, rental homes, commercial buildings, and vacant land can be seized through administrative levy without a court order. If the tax debt is under $5,000, the personal residence cannot be seized at all.

The Real Property Seizure Process

Notice of Federal Tax Lien Filed

The IRS has already filed an NFTL (Notice of Federal Tax Lien) on your property — this is public and clouds your title.

CDP Hearing Rights (if applicable)

Before levying, the IRS must provide CDP hearing rights (LT11 or Letter 1058) giving you 30 days to request a hearing.

Form 668-D Served

The levy is served. For primary residences, the IRS also files a petition with the U.S. District Court for judicial approval.

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Seizure & Notice of Sale

The IRS seizes the property and publishes a Notice of Public Auction Sale. The 180-day redemption period starts from the date of seizure.

Public Auction

The property is sold at public auction to the highest bidder. After the auction, redemption rights expire permanently.

Stop Property Seizure Before the Auction

We challenge improper property levies, negotiate with IRS Revenue Officers, and pursue all available legal remedies — including CDP hearings and judicial challenges — to protect your real estate. Free emergency review.

Get Free Property Levy Help Call 310-597-2254