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)

Need Help?

  • You can authorize someone to contact the IRS on your behalf.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
  • If you can’t find what you need online, you can call the IRS at the 800, 866, or 888 number listed on the notice.