Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Understanding your LT27 Notice

What this notice is about

We still haven’t received your Online Payment Agreement (OPA).


What you need to do


Answers to common questions

Is there a fee for setting up an installment agreement?

Yes, the amount of the fee varies based on the type of agreement. We’ll deduct it from your first installment payment.

If you are low income, you qualify for a reduced installment fee that may be waived or reimbursed if certain conditions are met. If we don’t qualify you as low income and you feel you qualify, you can request reconsideration using Form 13844, Application For Reduced User Fee For Installment Agreements (PDF).

What will happen if I don’t complete the OPA?

We can take enforcement action such as seizing your wages, other income, or property.


Tips for next year

Consider increasing your income tax withholding or making estimated tax payments to reduce your tax liability.

Printable samples of this notice (PDF)

How to get help