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LT73 notice: what it means and what to do
Got an IRS LT73 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 LT73 notice freeWhat the IRS says this notice is about
You still have unpaid federal employment tax. We issued a levy to collect your unpaid taxes.
What you need to do
Pay your balance in full to avoid paying more in penalties and interest.
- If you can’t pay the full amount , learn more about how to set up a payment plan . You must be current on your filings to apply for an installment agreement.
- If you’ve already paid the balance or have further questions about your account, call the number on your notice.
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
The IRS says it may take money or property
Pay, set up a payment plan, or call before the date on the notice to stop the next step. A final notice with your right to a hearing comes before most levies.
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
- Request an appeal to the proposed levy and balance due. For more information, see Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF and Collection Due Process (CDP) FAQs .
- You can also review general information on IRS levy procedures .