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What if I can’t pay my taxes?

If you received an international 5972C letter, it's because we're trying to collect unpaid taxes from you, or our files show we're missing tax returns.

If you received a simple LT16 notice, it’s because we’re trying to collect unpaid taxes from you and/or our files show we’re missing tax returns from you.

If you filed on time but didn’t pay all or some of the taxes you owe by the deadline, you could face interest on the unpaid amount and a failure-to-pay penalty.

In August 2017, the Office of Chief Counsel issued Chief Counsel Advice (CCA) 201736022 that deals with the cure period described in Treas. Reg. § 1.72(p)-1, Q&A 10(a) for participant loan repayments. This snapshot discusses common scenarios involving the cure period.

We haven’t received your payment for overdue taxes. We intend to seize your property or rights to property. You must contact us immediately.

If you don't pay your tax in full when you file your tax return, you'll receive a bill for the amount you owe. This bill starts the collection process, which continues until your account is satisfied or until the IRS may no longer legally collect the tax; for example, when the time or period for collection expires.

We previously contacted you to file your federal tax returns, but we didn’t receive a response. You must file your tax returns immediately.

IR-2024-213, Aug. 15, 2024 — The Internal Revenue Service urged businesses that have received Employee Retention Credit payments to recheck eligibility requirements and consider the second Employee Retention Credit (ERC) Voluntary Disclosure Program (VDP) to resolve incorrect claims without penalties or interest.

Learn how to make changes to your tax return, resolving disputes and making payments.