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Understanding your LT16 Notice

We may take enforcement action to collect taxes you owe because you have not responded to previous notices we sent you on this matter. We need to hear from you about your overdue taxes or tax returns.


What you need to do

  • Pay the amount you owe within 10 days from the date of the letter.
  • File any missing tax returns and send payment for any tax due within 10 days from the date of the letter.
  • If you’ve already paid the balance, call the telephone number listed on the letter.
  • If you’ve already filed the returns, call the telephone number on the letter.
  • If you don’t think you owe the balance due or are required to file a return, call the telephone number listed on the letter.
  • If you can’t pay the balance, call the telephone number listed on the letter to discuss payment options.

Answers to Common Questions

How much time do I have to respond?

To avoid enforcement action, contact us within 10 days from the date on the letter.

What if I can’t pay the balance in full?

You can contact our office and arrange for an installment agreement.

Based on my income I don’t think I need to file.

Check www.irs.gov to see if your income is below the filing requirement for the years involved, but you must still contact us.

What if I already filed the return?

If it’s been over 10 weeks since you mailed it, send a signed copy of it to us again.

What if I’m due a refund?

Based on your income and other factors, you may still be required to file even if you’re due a refund. Also, to receive the refund, you must file a delinquent return within three years of the original return due date, or within two years of the date you full paid the tax, if applicable.

What happens if I don’t respond to this letter or don’t pay?

We may take enforced collection action to collect the amount including placing a levy on your wages, bank accounts, federal payment, state tax refunds, or other income sources. If you can’t pay in full, a monthly payment plan may be available, or we may delay collection if you can’t pay due to financial hardship. Please be ready to discuss your income, expenses, and owned assets if you feel you can’t pay immediately. We may request proof of your financial hardship.If the amount you owe includes a shared responsibility payment, the law prohibits us from using liens or levies to collect that portion of your liability.

What if I don’t agree or have already taken corrective action?

If you don’t agree with this letter, call us immediately at the number listed at the top of the letter. If you’ve already paid or arranged for an installment agreement, you should still call us to make sure your account reflects this.

Page Last Reviewed or Updated: 12-Feb-2016

How to get help

  • Call the 1-800, 1-866 or 1-888 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.