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LT17 notice: what it means and what to do
Got an IRS LT17 notice? Here is what it means, your deadline, what to check before you answer, and how to reply. Check your own letter free: it stays on your phone.
Check my LT17 notice freeWhat the IRS says this notice is about
You owe taxes. Notice LT17 explains how to pay them, financial hardships and your appeal rights.
Access your account information
Sign up for an online account to:
- Access tax records
- Make and view payments
- Get email notifications for new notices
What you need to do
Pay as much as you can. Interest stops as soon as you pay your balance in full. You can quickly and easily pay your balance online. View your balance with your online account .
What you need to know
View all IRS payment options including:
- Pay from your bank account
- Pay by debit card, credit card or digital wallet
- Enroll in the Electronic Federal Tax Payment System (EFTPS)
- Apply for a payment plan
Your deadline
Answer by the date printed on your notice. If there is no date, answer as soon as you can, and call the number on the notice if you need more time.
What to check before you answer
You may be able to remove the penalties
If you had no penalties in the 3 tax years before, filed all required returns, and paid or arranged to pay the tax, the IRS First-Time Abatement policy can remove failure-to-file and failure-to-pay penalties. You can ask in writing or by phone.
Cannot pay it all now? Ask for a payment plan
You can apply for a payment plan on irs.gov. Interest keeps running until the balance is paid, so pay what you can now.
Is this letter really from the IRS?
The IRS writes first by mail. A real letter shows a notice or letter number, your name and part of your tax ID number. The IRS does not ask for payment by gift card, crypto or wire transfer. If in doubt, sign in to your IRS online account, where many notices are listed.
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 .
- Know your appeal rights. You may be entitled to a hearing with the Independent Office of Appeals. For more information, visit Appeals or refer to Publication 1660, Collection Appeal Rights PDF .
If you don’t respond
We may take future enforcement action, such as:
- seizing of your assets or wages
- filing federal tax liens, which may affect your credit score
- additional interest and penalties
Common questions
What if I have already submitted a payment or established an installment agreement?
Payments 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 currently have an approved installment agreement, continue making payments per that agreement. If you applied for an installment agreement, but haven’t received approval, pay as much as possible to reduce added penalty and interest charges.
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.
However, temporarily delaying collection doesn’t stop penalties and interest from adding and it doesn’t mean the debt goes away. A temporary delay in the collection process 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.
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