What this notice is about We still haven’t received your online payment agreement (OPA) application. We need your response by the date on your notice or your account will be returned to collections. What you need to do Complete your online application for a payment plan. If you’re unable to use OPA, complete Form 9465, Installment Agreement Request and Form 433-F, Collection Information Statement PDF and submit them along with any required supporting documentation. Mail us your completed materials and supporting documentation to the address shown in the “Additional information” section of your notice. No longer interested in a payment plan? Pay your balance in full directly from your bank at no cost to you. Temporarily delay collection (individual taxpayers only). If you’re experiencing financial hardship, the IRS may temporarily delay collection until your situation improves. Consider an Offer in Compromise (individual taxpayers only). Use the pre-qualifier tool to see if you qualify or to learn more about the program. Frequently asked questions Is there a fee for setting up an installment agreement? Yes, the amount of the fee varies based on the type of agreement. We’ll deduct it from your first installment payment. If you are low income, you may qualify for a reduced installment fee that can be waived or reimbursed if certain conditions are met. If we don’t consider you low income and you feel you are, you can request reconsideration by completing and mailing Form 13844, Application For Reduced User Fee For Installment Agreements PDF to the address shown in the forms instructions. What will happen if I don't complete my application for a payment plan? We can take enforcement action such as seizing your wages, other income, or property. Tips for next year Consider increasing your income tax withholding or making estimated tax payments to reduce your tax liability. Still have questions about your LT27 notice? Chat with us now – we're available online: Monday-Friday: 8 a.m.-10 p.m. Eastern/5 a.m.-7 p.m. Pacific Saturday-Sunday: Unavailable Chat Now Reference tools Publication 1, Your Rights as a Taxpayer Publication 594, The IRS Collection Process PDF Publication 1660, Collection Appeal Rights PDF Notice 746, Information About Your Notice, Penalty and Interest PDF Paying your taxes Full list of tax forms and instructions Need help? You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information. You may be eligible for free help from the Taxpayer Advocate Service (TAS). See if you qualify for help from a Low Income Taxpayer Clinic. You can request a copy of your notice or letter in Braille or large print. If you can’t find what you need online, call the telephone number on your notice or letter.
