What This Notice Is About
You owe taxes. Notice LT17 explains how to pay them, financial hardships and your appeal rights.
What You Need To Do
- Pay your unpaid balance: Interest and penalties stop as soon as you pay your balance in full. You can quickly and easily pay your balance online. See “View Your Tax Account” to learn how to see your balance.
- If you can’t pay the full amount due: Pay as much as you can now and set up an installment agreement for the remaining balance. You must be current on your filings to apply for an installment agreement.
- If you are currently facing financial hardship: You have options. See below under “What if I am experiencing a financial hardship.”
- Your appeal rights: If the tax is in doubt, you dispute the amount of the tax, or can’t resolve a disagreement with us, you’re entitled to a hearing with the Office of Appeals. Please refer to Publication 1660, Collection Appeal Rights (PDF); or visit Office of Appeals.
You can also call the toll-free phone number on your notice.
You May Want To
- Review this notice with your tax preparer.
- Contact Taxpayer Advocate Service (TAS) if you’re experiencing an economic hardship or need help resolving problems. You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059.
What If You Don’t Respond
We may take future enforcement action, such as:
- seizure of your assets or wages and
- filing federal tax liens, which may affect your credit score.
Also, additional interest and penalties may accrue.
Frequently Asked Questions
What if I have already submitted a payment and/or established an Installment agreement?
Payments you make can take up to 21 days to post on your account. If you paid your balance in full within the last 21 days, please disregard the LT17 you received.
If you already have an approved installment agreement, then continue making payments per that agreement. If you applied for an installment agreement, but haven’t yet been approved, pay as much of your balance as you can now to stop additional interest and applicable penalties from adding to your balance.
What if I am experiencing a financial hardship?
In some circumstances, we may determine that you can’t pay any of your tax debt. In these cases, we can report your account as currently not collectible and temporarily delay collection until your financial condition improves. Putting your account in currently not collectible status does not stop penalties and interest from being charged and it does not mean the debt goes away; it means the IRS has determined you can’t afford to pay the debt at this time.
If you believe we should temporarily delay collection on your account, please contact us and be ready to discuss your income, expenses, and owned assets. We may request proof of your financial hardship.