LT 39 Notice

What is the LT 39 notice telling me?
This notice serves as a reminder that you have overdue taxes and may have missing tax returns that need to be filed.

What do I have to do?
If you're already working with the IRS to resolve the balance, no action is required. You should contact them if you have unanswered questions about the overdue taxes or if you contacted them over 30 days ago and haven't received a response.

If you're able to pay the amount owed, send them full payment as outlined in the notice. If you're unable to fully pay or believe that the overdue tax is incorrect, call them to resolve the account.

How much time do I have?
To avoid enforcement action, contact them within 10 days of the date on the notice.

What happens if I don't pay?
Enforced collection action may be taken to collect the amount you owe, including the filing of a Notice of Federal Tax Lien or garnishment of your wages and/or bank accounts. A lien is a public notice to your creditors that the government has a right to an interest in your current assets and assets you acquire after they file the lien. A lien can affect your ability to obtain credit.

Who should I contact?
Contact them at the phone number shown in the notice.

What if I don't agree or have already taken corrective action?
If you don't agree, 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 have 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.

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