HomeAll NoticesLT38

LT38 Notice Explained: Your Post-Pandemic Tax Notice

LT38

At a Glance: Understanding Your IRS Notice LT38
What it means
During the COVID-19 pandemic, the IRS paused most collection enforcement operations. In January 2024, the IRS returned to normal collection operations, sending LT38 notices to inform or remind taxpayers about their outstanding balances and any accrued interest or penalties.
How serious is it
If you received an LT38 notice, the IRS will escalate your case if you do not resolve your outstanding balance soon. If you have not already, you will be charged tax penalties and interest after the deadline listed on the notice, compounding the amount you owe.
What to do next
IRS LT38 lists resources and options to address your tax debt.

Look for any issues with your LT38 notice:

  • Do you agree with the amount the IRS claims you owe?
    • If you disagree, you have the right to dispute the IRS.
  • Do you have the means to pay the full amount?
    • If paying in full would create a financial hardship, you may qualify to settle the debt for less than the full amount. You may also qualify for a payment plan.
  • Is this your first time receiving a tax penalty?
    • You may qualify to eliminate some of those penalties through the first-time penalty abatement program.

If you agree with the balance due and have the means to pay it, paying as soon as possible will help you avoid additional interest and penalty charges.

Get tax relief today

Qualify for tax relief and resolve your tax issue for good.

Get Tax Relief
What Is an LT38 Notice From the IRS?
An IRS Notice LT38 is a collection notice that resumed being sent in January 2024, following a two-year suspension of reminder mailings during the COVID-19 pandemic. This notice informs taxpayers of their outstanding tax debt balance and includes important deadlines that, if not met, can result in enforced collections and additional penalties.

This IRS notice includes:

  • Amount Due
  • Payment Deadline
  • Payment Options
  • Failure-To-Pay Penalty and Interest
  • IRS Contact Information
  • Taxpayer Rights
LT38 Example
IRS Notice LT38 Example
Resolving Your LT38

To resolve an IRS Notice LT38, you must promptly respond before the deadline by either paying your tax debt in full or setting up a payment arrangement with the IRS. If you cannot pay the full amount, you can request an installment agreement or qualify for other tax relief options such as an Offer in Compromise or Currently Not Collectible status.

If you believe the notice is incorrect, gather your documentation and contact the IRS immediately to dispute the balance.

How to Pay LT38

You can pay your IRS LT38 online or by mailing a check or money order.

Can I Dispute LT38 Notice?

Yes, you can dispute an LT38 notice if you believe it’s incorrect. You can dispute by calling the IRS directly, submitting a written response to the address on your notice, or seeking assistance from a tax professional.

Get tax relief today

Qualify for tax relief and resolve your tax issue for good.

Get Tax Relief
Beware of IRS Tax Scams

Warning: The IRS initiates contact only through official postal mail. Anyone who claims to be the IRS demanding immediate payment or personal information through calls, emails, or social media may be a scammer.

  • Never provide sensitive information via email, text, or social media.
  • Real IRS agents never make aggressive threats like arrest or deportation.
  • The IRS will never demand gift cards, wire transfers, or cryptocurrency.
  • Look out for fake IRS badge numbers and caller ID spoofing.