VALID › Notice Library › LT27 notice
In the IRS’s own words · not reviewed by VALID
LT27 notice explained, in the IRS’s own words
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.
Read the full LT27 page on irs.gov ↗
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 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.
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.
Questions about this notice?
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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.