Tax Relief AnswersIRS Tax Debt Glossary in English and Spanish
The short answer
Below are 60 words from IRS collection notices, each with the Spanish term the IRS itself uses. The two most confused: a lien (gravamen) is a legal claim on your property; a levy (embargo) actually takes it. Spanish terms come from Publication 594 (SP), Publication 1660 (SP), Publication 1 (SP), Form 656-B (SP) and irs.gov/es, as of October 2026. "Common term" marks words with no fixed IRS Spanish term.
What do the words on an IRS notice mean?
| English term | Spanish term the IRS uses | Plain definition | Our page |
|---|---|---|---|
| Account transcript | transcripción de la cuenta tributaria | A free IRS record of tax assessed, payments, penalties and interest. | |
| Assessment | tasación | The IRS's formal recording of a tax debt; the 10-year collection period starts here. | |
| Automated Collection System (ACS) | Sistema Automatizado de Cobros (Taxpayer Advocate usage) | The IRS phone and mail unit that works many accounts after the automated notices. | |
| Automatic stay | aplazamiento automático | The bankruptcy order that pauses collection; the 10-year clock stops, plus 6 months. | |
| Bank levy | embargo de cuenta bancaria | The bank holds the funds 21 days, then sends them to the IRS. | Bank levy |
| Bill (notice and demand) | factura | The request to pay an assessed tax. Not paying it creates the lien. | |
| Collection Appeals Program (CAP) | Programa de Apelaciones de Cobro | A fast appeal of liens, levies, seizures and payment plan decisions. No court review. | Appeals |
| Collection Due Process (CDP) hearing | audiencia sobre el Debido Proceso de Cobro | Requested within 30 days of a final levy or lien filing notice; Tax Court can review it. | Appeals |
| Collection Information Statement | Declaración de la Información de Cobro | Form 433-A, 433-B or 433-F: your income, expenses and assets. | |
| Collection statute expiration date (CSED) | fecha de vencimiento del estatuto de cobro | When the IRS's time to collect ends, generally 10 years after assessment. | |
| Currently Not Collectible (CNC) | actualmente no cobrable | Collection paused because paying would leave you unable to cover basic living costs. | CNC |
| Discharge of lien | exoneración del gravamen | Removes the lien from one property, for example for a sale (Publication 783). | |
| Doubt as to liability | duda sobre la obligación | An offer (Form 656-L) for when you dispute that you owe the tax. | |
| Economic hardship | dificultad económica | Being unable to pay basic living expenses. The IRS must release a levy that causes it. | |
| Enrolled agent (EA) | agente inscrito | A tax professional licensed by the IRS. | |
| Equivalent hearing | audiencia equivalente | A late CDP request within one year. Levy is not barred; no Tax Court review. | |
| Failure-to-deposit penalty | multa por incumplimiento con los requisitos de depósito | Charged to businesses that deposit payroll and other taxes late. | |
| Failure-to-file penalty | multa por incumplimiento de presentar la declaración de impuestos | 5% of unpaid tax per month or part month late, up to 25%. | |
| Failure-to-pay penalty | multa por incumplimiento de pago | 0.5% of unpaid tax per month, up to 25%; 0.25% during an approved payment plan. | |
| Federal Payment Levy Program | Programa de Embargo sobre Pagos Federales | Ongoing levy of generally up to 15% of federal payments such as Social Security. | |
| Final notice of intent to levy | Aviso Final de Intención de Embargo y Aviso de Su Derecho a una Audiencia | LT11, Letter 1058, CP90 or CP297. Comes at least 30 days before most levies. | |
| First Time Abate (FTA) | alivio de reducción por primera vez | Penalty relief on request after 3 clean years; an automatic version (exención automática de la multa) is replacing it from summer 2026. | |
| Form 2848 (power of attorney) | Formulario 2848 (SP), Poder Legal y Declaración del Representante | Lets an attorney, CPA or enrolled agent represent you. | |
| Form 9423 | Formulario 9423 (English only) | Requests a CAP appeal. | |
| Form 9465 | Formulario 9465 (SP), Solicitud para un Plan de Pagos a Plazos | The paper payment plan request. | |
| Form 12153 | Formulario 12153 (SP) | Requests a CDP or equivalent hearing. | |
| Fresh Start | Fresh Start (common term) | The IRS's 2011 changes to liens, payment plans and offers; not a program you apply for. | |
| Independent Office of Appeals | Oficina Independiente de Apelaciones del IRS | The IRS office, separate from Collection, that decides appeals. | |
| Innocent spouse relief | Alivio del Cónyuge Inocente | Relief from joint-return tax your spouse or former spouse should owe (Form 8857). | |
| Installment agreement | Plan de Pagos a Plazos | The IRS payment plan for paying over time. | Payment plan |
| Interest | intereses | Compounded daily; 7% for individuals for the quarter starting October 1, 2026. | |
| Levy | embargo | Legal seizure of property or rights to property, such as wages or a bank account. | Lien vs levy |
| Lien | gravamen | The government's legal claim on all your current and future property after an unpaid bill. | Lien vs levy |
| Lien release | liberación del gravamen | Ends the lien, within 30 days after the debt is paid. | |
| Lien withdrawal | retiro del Aviso de Gravamen | Removes the public notice (Form 12277); you still owe the balance. | |
| Low Income Taxpayer Clinic (LITC) | Clínica para Contribuyentes de Bajos Ingresos | Independent clinics that represent eligible taxpayers free or for a small fee. | Free help |
| Low-income certification | Certificación de Bajos Ingresos | The Form 656-B income test that waives the $205 offer fee and initial payment. | |
| Notice of deficiency | Aviso de Deficiencia | Proposes more tax and gives you 90 days to petition Tax Court. | |
| Notice of Federal Tax Lien (NFTL) | Aviso de Gravamen por el Impuesto Federal | A public filing that tells creditors about the lien; the IRS says it may limit your credit. | |
| Notice prefixes CP and LT | aviso CP, carta LT | Codes on IRS notices, unchanged in Spanish: aviso CP504. | |
| Offer in Compromise (OIC) | Ofrecimiento de Transacción | Settling for less than the full balance; $205 fee plus an initial payment unless low-income certified. | Offer |
| Partial payment installment agreement (PPIA) | Plan de Pagos a Plazos Parcial | A plan that will not pay the full balance before the collection period ends; reviewed every 2 years. | |
| Passport certification | certificación de pasaportes | The IRS notice to the State Department of seriously delinquent tax debt. | |
| Payroll taxes | impuestos sobre la nómina | Tax withheld from employees plus the employer's share of Social Security and Medicare. | |
| Private collection agency | Agencia Privada de Cobros | A contractor the IRS may assign your account to, after notifying you. | |
| Reasonable collection potential (RCP) | potencial de cobro razonable | How the IRS measures ability to pay: asset value plus future income minus allowed living costs. | |
| Refund offset | compensación del reembolso | The IRS applying your federal refund to a past-due balance. | |
| Revenue officer | Funcionario de Cobro de Impuestos | An IRS collection employee who works cases in person. | |
| Seizure | incautación | Taking property such as a car or home to sell it; Publication 594 treats it as a levy. | |
| Seriously delinquent tax debt | deuda tributaria gravemente morosa | Over $66,000 for 2026, with a lien filed and appeal rights used, or a levy issued. | |
| Short-term payment plan | plan de pagos a corto plazo | Up to 180 days, no setup fee; online for individuals owing under $100,000. | |
| Subordination | subordinación | Lets a creditor, such as a new mortgage lender, move ahead of the lien (Publication 784). | |
| Substitute for return (SFR) | declaración sustituta | A return the IRS prepares when you do not file, without deductions you may be owed. | |
| Summons | emplazamiento | A legal order to meet the IRS and provide information or records. | |
| Tax Court | Tribunal Tributario de los Estados Unidos | Reviews CDP determinations and notices of deficiency. | |
| Taxpayer Advocate Service (TAS) | Servicio del Defensor del Contribuyente | A free, independent office inside the IRS for hardship and stuck cases: 1-877-777-4778. | |
| Taxpayer Bill of Rights | Carta de Derechos del Contribuyente | The 10 rights in Publication 1, including appeal and representation. | |
| Trust Fund Recovery Penalty (TFRP) | Multa por Recuperación del Fondo Fiduciario | A personal penalty equal to unpaid withheld taxes, for responsible people who willfully did not pay. | |
| Wage levy | embargo de sueldos o salarios | One levy that takes part of each paycheck until the debt is paid or the levy is released. | Wage levy |
| Wrongful levy | embargo indebido | A levy on property of someone who does not owe the tax; claims generally within 2 years. |
Is a gravamen the same as an embargo?
No. The IRS's Spanish lien page says it plainly: "Un gravamen no es un embargo." A gravamen secures the government's claim; an embargo takes the property. Some Spanish-language pages mix the words, which makes a lien notice sound like money is already gone.
FAQ
What is the Spanish word for an IRS levy?
The IRS uses "embargo." A wage levy is an embargo de sueldos o salarios.
What is the Spanish word for an IRS lien?
The IRS uses "gravamen," and the public filing is the Aviso de Gravamen por el Impuesto Federal.
What does the IRS call an Offer in Compromise in Spanish?
"Ofrecimiento de Transacción." Our page titles use the common "oferta de transacción."
Are IRS collection forms available in Spanish?
Some are: Forms 9465 (SP), 12153 (SP), 2848 (SP) and 656 (SP). Form 9423 for a collection appeal is in English only.