Home › IRS notices › LT27 notice
LT27 notice: what it means and what to do
Got an IRS LT27 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 LT27 notice freeWhat the IRS says this notice is about
We still haven’t received your online payment agreement (OPA) application. We need your response by the date on your notice or your account will be returned to collections.
What you need to do
Complete your online application for a payment plan .
If you’re unable to use OPA , complete Form 9465, Installment Agreement Request and Form 433-F, Collection Information Statement and submit them along with any required supporting documentation. Mail us your completed materials and supporting documentation to the address shown in the “Additional information” section of your notice.
No longer interested in a payment plan?
- Pay your balance in full directly from your bank at no cost to you.
- Temporarily delay collection (individual taxpayers only). If you’re experiencing financial hardship, the IRS may temporarily delay collection until your situation improves.
- Consider an Offer in Compromise (individual taxpayers only). Use the pre-qualifier tool to see if you qualify or to learn more about the program.
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
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.
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 may qualify for a reduced installment fee that can be waived or reimbursed if certain conditions are met. If we don’t consider you low income and you feel you are, you can request reconsideration by completing and mailing Form 13844, Application For Reduced User Fee For Installment Agreements PDF to the address shown in the forms instructions.
What will happen if I don't complete my application for a payment plan?
We can take enforcement action such as seizing your wages, other income, or property.
Get my response letter for LT27 notice