LT 27 Notice
What is the LT 27 notice telling me?
The IRS has not received your Online Payment Agreement (OPA) for your payment plan.
What do I have to do?
You can apply for a payment plan online through the IRS. If you're unable to apply online, you'll need to complete Form 433-F and Form 9465. Mail the completed forms to the IRS within 30 days of the date of the notice. If you haven't filed any tax returns that are currently due, those must be filed before an installment agreement will be considered.
What happens if I don't pay?
Collection action could be taken, including the filing of a Notice of Federal Tax Lien or a garnishment of wages and/or bank accounts, to resolve the balance you owe.
Who should I contact?
Call the number shown on the notice or mail in the requested Form 433-F and Form 9465 with any required documents and signed returns that need to be filed.
What if I don't agree or have already taken corrective action?
If you don't agree or can't comply, call them immediately at the number printed on the notice. If you called them about this matter before, but they didn't correct the problem, you may want to contact the Taxpayer Advocate Service.
If you've already paid or arranged for an installment agreement, you should still call them at the number printed on the notice to make sure your account reflects this.
You can also sign in to your IRS Online Account to view recent changes or check your balance.
The IRS has not received your Online Payment Agreement (OPA) for your payment plan.
What do I have to do?
You can apply for a payment plan online through the IRS. If you're unable to apply online, you'll need to complete Form 433-F and Form 9465. Mail the completed forms to the IRS within 30 days of the date of the notice. If you haven't filed any tax returns that are currently due, those must be filed before an installment agreement will be considered.
What happens if I don't pay?
Collection action could be taken, including the filing of a Notice of Federal Tax Lien or a garnishment of wages and/or bank accounts, to resolve the balance you owe.
Who should I contact?
Call the number shown on the notice or mail in the requested Form 433-F and Form 9465 with any required documents and signed returns that need to be filed.
What if I don't agree or have already taken corrective action?
If you don't agree or can't comply, call them immediately at the number printed on the notice. If you called them about this matter before, but they didn't correct the problem, you may want to contact the Taxpayer Advocate Service.
If you've already paid or arranged for an installment agreement, you should still call them at the number printed on the notice to make sure your account reflects this.
You can also sign in to your IRS Online Account to view recent changes or check your balance.
