IRS LT16: Unpaid tax or missing returns warning

LT16. Unpaid tax or missing returns warning.

The IRS says it sends LT16 when it is trying to collect unpaid taxes, its files show missing tax returns, or both, and that action is needed to avoid potential enforcement such as levying assets or wages or filing a notice of federal tax lien.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Read whether your notice concerns an unpaid balance, missing returns, or both, and note every instruction and date it contains.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

If the notice lists missing returns, file them as soon as possible.
If it shows a balance, pay what you can and review the IRS payment options for the rest.
If you disagree with the balance or believe you filed, gather your records and contact the IRS at the number on the notice.

Timing

The IRS says to take action promptly to avoid enforcement. Any date printed on your notice controls.

What this page cannot tell you

This explanation does not tell you whether enforcement is scheduled or what the IRS will do next in your case.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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