VALID › Notice Library › LT17 Notice
In the IRS’s own words · not reviewed by VALID
LT17 notice explained, in the IRS’s own words
You owe taxes. Notice LT17 explains how to pay them, financial hardships and your appeal rights.
Read the full LT17 page on irs.gov ↗
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
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.
Get tax help
- Low Income Taxpayer Clinics
- Power of Attorney PDF
- Contact Your Local Taxpayer Advocate
Online help
- Tools
- Pay with Cash at a Retail Partner
- Information on Penalties
- Penalty Relief
- Information about Interest
- Let Us Help You
- Collection Procedures: Filing or Paying Late
Related publications
- Installment Agreement Request PDF
- Notice 746, Your Notice, Penalty and Interest PDF
- Publication 594, The Collection Process PDF
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.