IRS LT39 Notice: Reminder — Unpaid Balance
An LT39 is a reminder from IRS Automated Collection that you still have an unpaid tax balance — it asks you to pay or contact the IRS within 10 days to avoid possible enforcement, and it signals the account is active in collection, with escalating letters (and eventually levies) if it's ignored.
What a LT39 actually means
LT-series letters come from the IRS's Automated Collection System (ACS) rather than the service center — meaning the account has moved into active collection inventory. An LT39 itself is a nudge, but the next letters in the sequence carry levy intent.
Getting one is a good moment to take stock: the balance has been accruing failure-to-pay penalties and interest monthly, penalty relief may apply to part of it, and every resolution option — payment plan, hardship status, Offer in Compromise — is still on the table and cheaper to set up now than after a levy notice.
How to recognize a real LT39
The IRS Automated Collection System (ACS). Under IRM 5.19.5, the system issues it automatically to accounts in ACS inventory: every 25 weeks for higher-priority cases and every 52 weeks for others, counted from the last written notice. It reminds you of an overdue balance and any missing returns.
- The heading reads 'You still have unpaid taxes' with 'Amount due:'. Unlike service-center notices, it has a 'Case reference number' in the header box.
- The payment stub is addressed to 'ACS SUPPORT', and the contact numbers are ACS phone lines.
- A 'Your billing details' table can list several tax periods and form types at once, such as individual income tax years and business Form 941 quarters.
- It asks you to pay within 10 days and says 'To avoid possible enforcement actions, we must hear from you within 10 days from the date of this notice.'
- It tells you to disregard it if you paid in full within the past 14 days or made payment arrangements.
What to do, step by step
- 1Verify the balance and which years it covers (your IRS online account or transcripts show the breakdown).
- 2Check the penalty portion — first-time abatement or reasonable-cause relief can shrink the number before you negotiate payment.
- 3Set up the resolution that fits: full pay, installment agreement, Currently Not Collectible, or an Offer in Compromise.
- 4Don't wait for the next letter — the sequence after ACS reminders leads to CP504 and final levy notices.
Illustrative example
Example: Teresa answers an ACS reminder within 10 days
Teresa (an illustrative taxpayer) owed about $11,200 across 2022 and 2023, and her account had been sitting in ACS after the earlier balance-due notices. An LT39 dated August 3, 2026 listed both years in its billing table and asked her to contact the IRS within 10 days.
Under the IRS manual, balances of $10,000 or more that receive an LT39 are routed for a decision on filing a Notice of Federal Tax Lien. Teresa called the ACS number on August 10 with her case reference number. She confirmed both years were filed and set up an installment agreement.
She also asked to have the failure-to-pay penalty reviewed under first-time abatement for the earlier year. By responding within the 10-day window, she settled the account on her own terms before any enforcement step.
Names and numbers are made up to show how this notice typically plays out.
Mistakes that make a LT39 worse
- Treating it as a harmless annual statement. The LT39 asks for contact within 10 days and says the office is authorized to take enforcement action, such as levying wages or bank accounts.
- Calling the general IRS line without the case reference number. ACS letters are handled through the numbers printed on the notice.
- Overlooking the 'missing returns' part. The IRS page says to file any missing returns right away, and an unfiled year can stop a payment plan from being approved.
- Assuming the total covers one debt. The billing table can combine several years and business tax periods, so check every line against your records.
What happens if you ignore a LT39
The notice says the IRS can file a Notice of Federal Tax Lien at any time and may take enforcement action, such as levying wages, bank accounts, or other property. The IRS page adds that seriously delinquent debts can lead to passport certification. Under IRM 5.19.5, accounts of $10,000 or more are routed for a lien-filing decision with a 25-day follow-up.
Often comes before a LT39
Common questions
Is an LT39 the same as a levy notice?+
No — it's a reminder, and no levy can happen from an LT39 alone. But it means the account sits in active collection, and the sequence it belongs to ends in a final notice of intent to levy if nothing is resolved.
Checked against IRS primary sources — see how we source these guides. You can verify any notice directly at IRS.gov. The dates and instructions printed on your specific notice always control. Official IRS explanation: Understanding your LT39 notice.
Go deeper
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