Understanding Your LT17 Notice

What this notice is about

You owe taxes. Notice LT17 explains how to pay them, financial hardships and your appeal rights.

Access your account information

Sign up for an online account to:

• Access tax records
• Make and view payments
• Get email notifications for new notices

What you need to do

Pay as much as you can. Interest stops as soon as you pay your balance in full. You can quickly and easily pay your balance online. View your balance with your online account.

What you need to know

View all IRS payment options including:

• Pay from your bank account
• Pay by debit card, credit card or digital wallet
• Enroll in the Electronic Federal Tax Payment System (EFTPS)
• Apply for a payment plan

You may want to

• Review this notice with your tax preparer.
• Contact Taxpayer Advocate Service (TAS) if you’re experiencing an economic hardship or need help resolving problems. You can reach TAS at 877-777-4778 or TTY/TTD 800-829-4059.
• Know your appeal rights. You may be entitled to a hearing with the Independent Office of Appeals. For more information, visit Appeals or refer to Publication 1660, Collection Appeal Rights PDF.

If you don’t respond

We may take future enforcement action, such as:

• seizing of your assets or wages
• filing federal tax liens, which may affect your credit score
• additional interest and penalties

Frequently asked questions

What if I have already submitted a payment or established an installment agreement?

Payments can take up to 21 days to post on your account. If you paid your balance in full within the last 21 days, please disregard the LT17 you received.

If you currently have an approved installment agreement, continue making payments per that agreement. If you applied for an installment agreement, but haven’t received approval, pay as much as possible to reduce added penalty and interest charges.

What if I am experiencing a financial hardship?

In some circumstances, we may determine that you can’t pay any of your tax debt. In these cases, we can report your account as currently not collectible and temporarily delay collection until your financial condition improves. 

However, temporarily delaying collection doesn’t stop penalties and interest from adding and it doesn’t mean the debt goes away. A temporary delay in the collection process means the IRS has determined you can’t afford to pay the debt at this time.

If you believe we should temporarily delay collection on your account, please contact us and be ready to discuss your income, expenses, and owned assets. We may request proof of your financial hardship.