IRS LT39 Notice: Reminder — Unpaid Balance
An LT39 is a reminder from IRS Automated Collection that you still have an unpaid tax balance — it adds no new rights or deadlines, but it signals the account is active in collection and escalating letters (and eventually levies) follow 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.
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.
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.
Go deeper
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