I see. Yes, the notice can be because of the taxes that are due.
Actions that the IRS an take are as follows;
1) Levying a bank account;
2) Garnishing wages;
3) Issuing a federal tax lien
However, before any of the above are done, the IRS is required to notify the taxpayer of their intent to do so. It could be a Letter 531 (Notice of Deficiency). SEE BELOW:
Letter 531 – Notice of Deficiency
You will get this letter if you owe additional tax or other amounts for the tax year(s) listed in the letter. The letter explains how to dispute the adjustments
if you do not agree. If you want to dispute the adjustments without payment, you will have 90 days from the notice date to file a petition with the Tax Court.
The letter can be a notification of their intent to levy, a letter 11. SEE BELOW:
Letter 11 – Final Notice of Intent to Levy and Notice of Your Right to a Hearing
This letter is to notify you of your unpaid taxes and that the Service intends to levy to collect the amount owed. The letter and referenced publications explain how to request an appeal if you do not agree. You need to file a Form
12153, Request for A Collection
Due Process Hearing and send it to the address shown on your levy notice within 30 days from the date of the letter in order to appeal the proposed action with the Office of Appeals.
The letter could also be a different notice. You can refer to the following IRS webpage for a list of different letters/notices that they send out.