Understanding your LT40 Notice

What this letter is about

We’re trying to collect unpaid taxes from you. In order to do so, we may contact others to get or verify your contact information.

What you need to do

  • Pay the balance due.
  • If you’ve already paid, call the telephone number listed on the letter.
  • If you’re unable to pay the balance due, contact the telephone number listed on the letter.

You may want to

Call us to review your account at the number listed at the top of your letter.

Frequently asked questions

What type of information will you provide to these third parties?

We’ll generally need to tell them limited information, such as your name. The law prevents us from disclosing any more information than is necessary to obtain or verify the information we need.

How long will you contact these third parties?

We may continue as long as there’s activity on your account.

How will I know who you contact?

We’ll send you a copy of the contact list once of year. If you don’t receive a list, it means we didn’t contact anyone who we’re required to advise you of.

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.