Home › IRS notices › LT75 notice
LT75 notice: what it means and what to do
Got an IRS LT75 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 LT75 notice freeWhat the IRS says this notice is about
Your federal tax is unpaid. We asked you to pay the tax but haven’t received your payment. We issued a notice of levy to collect your unpaid taxes.
What you need to do
- Send full payment to the address on the letter immediately to avoid further penalty and interest charges.
- Call the telephone number listed on the letter to get your total balance due.
- If you've already paid the balance or can’t pay the balance, call the telephone number listed on the letter.
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 action by following the instructions on the letter.
Common questions
What if I can’t pay the balance in full?
If you cannot pay the full amount due: Pay as much as you can now and set up an installment agreement for the remaining balance. You must be current on your filings in order to apply for an installment agreement.
Please note: You may also be subject to the Fixing America’s Surface Transportation (FAST) Act legislation, which generally prohibits the State Department from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt. Additional information on passport certification is available at IRS.gov/passports .
Can I appeal the balance due?
You may request a Collection Due Process hearing. See the letter for directions.
Tax publications you may find useful
- Publication 594, The IRS Collection Process PDF
- Publication 1660, Collection Appeal Rights PDF
- Form 12153, Request for a Collection Due Process or Equivalent Hearing PDF