Jan. 4, 2024 Beginning this month, the IRS is gradually resuming sending out reminder collection notices and letters that were paused during the pandemic. You may receive one if: You have individual tax debt before tax year 2022. Your business, tax exempt organization, trust or estate has tax debt before tax year 2023. To help you as the normal collection processes resume, the IRS will issue a special reminder letter, LT38, Reminder, Notice Resumption, to alert you of your tax liability. This letter will explain how to contact the IRS and make arrangements to resolve your tax bill. If your address has changed, there are a few ways to notify the IRS.
