LT16: unpaid taxes, unfiled returns, or both

What a LT16 means

An LT16 means the IRS is trying to collect unpaid taxes, is missing returns from you, or both. The IRS says to act to avoid enforcement. [1]source 1

The notice shows the amount owed and when it is due, or which years' returns are missing. [2]source 2

The first job is to tell which problem you have. A missing return and a balance are fixed in different ways.

Why people get one

• A balance stayed unpaid.
• IRS records show a return you haven't filed.
• A return was sent but hasn't been processed.

First steps

1. Read the notice to see whether it is about a balance, a missing return, or both. [2]source 2
2. Check your IRS online account (typed in yourself at irs.gov) to confirm the notice is real and see the balance and any payments already posted. [1]source 1
3. File any missing returns as soon as possible. [1]source 1
4. Pay the balance, or pay what you can and ask for an installment agreement. The IRS says you need to be current on your filings to qualify. [1]source 1
5. If you can't pay anything, ask about currently not collectible status. The IRS says penalties and interest still accrue. [1]source 1
6. If you dispute the tax, ask for a hearing with the Office of Appeals. [1]source 1

What not to do

• Don't ignore it. The IRS warns of seizure of assets or wages and a federal tax lien. [1]source 1
• Don't pay through a link or phone number from an unexpected email or text. Use irs.gov, typed in yourself.
• Don't refile a return you already sent without checking first. The IRS gives a waiting period before you resend a signed copy. [1]source 1

Related notices

• Related LT11 The final notice of intent to levy, with hearing rights.
• Related CP504 The notice of intent to levy in the balance-due line.

Keep reading

• Installment agreement
• Form 2848

Questions