IRS Letter LT39 is a reminder notice sent to a taxpayer because they have an overdue balance and/or missing tax returns. The IRS is legally required to issue this written reminder before pursuing further tax collection procedures.

An experienced IRS collections attorney can immediately assess your situation and pursue strategic resolutions to come into compliance. They can act as your authorized representative to stop the IRS from contacting you directly and reduce the stress of dealing with the IRS on your own.

Understanding IRS Letter LT39

IRS Letter LT39 is a collection contact letter reminding a DC taxpayer of your overdue tax balance and requesting a response within a specific time frame to avoid enforced collection actions. Receiving Letter LT39 means:

  • You have an unpaid tax balance.
  • The IRS has likely sent prior balance-due notices (such as CP14 or CP501) and has not received a full payment or a response.
  • The IRS is now considering enforced collection actions, such as filing a Notice of Federal Tax Lien (a public notice of the debt), or possibly levying garnishments of wages, bank accounts, or other income sources.
  • You must take action immediately to resolve the debt or communicate with the IRS.

Letter LT39 serves as one of the last formal opportunities to communicate with the IRS, explain your situation (e.g., financial hardship), and set up a payment plan before the IRS proceeds with enforced collection. If you are unsure how to proceed or need help communicating with the IRS after Letter LT39, consider contacting a DC-based attorney.

How Can We Help with IRS Letter LT39?

We can assist with an IRS Letter LT39 by securing a manageable payment resolution, thereby preventing or pausing enforcement measures like liens and levies. Our legal team can also take action to stop imminent wage garnishments or bank levies, or work to release them if they have already begun. We can evaluate your financial situation and offer solutions to the IRS to find a suitable resolution, which can include the following:

If you disagree with the tax amount in your IRS Letter LT39, our team  can dispute the assessment, organize your records, and present your case to prove that the IRS’s calculation is incorrect. We may also guide you through the process of requesting the reduction or removal of IRS penalties based on reasonable cause if you qualify.

The IRS will not approve any collection alternatives if you still have unfiled tax returns. Our firm can help ensure all delinquent returns are filed correctly as well, so you have more options available to you.

Speak with a DC Attorney If You Receive IRS Letter LT39

The IRS LT39 letter indicates that the IRS is preparing to take more aggressive action to address your tax debt. Pontius Tax Law can advocate on your behalf to prevent or withdraw a tax levy on your bank accounts, wage garnishments, or the filing of a tax lien against your property.

A tax attorney can evaluate your specific circumstances to determine the best path forward. Contact Pontius Tax Law today to request your confidential case evaluation.

Attorney John Pontius

Pontius Tax Law, PLLC is a tax law firm that strives to resolve sensitive tax problems through trust, dedication and value. The law firm was founded by John Pontius with offices in Washington, DC,  Rockville, MD, Bethesda, MD, Fairfax, VA, and Alexandria, VA. Mr. Pontius represents individual and business clients with sensitive and serious tax matters before the Internal Revenue Service and state taxing authorities. His client base is local, national, and international.

Over the course of his career, Mr. Pontius has represented businesses and individuals with complex tax issues in the following areas: FBAR examinations, offshore and domestic disclosures, FATCA, FIRPTA, tax planning, unfiled tax returns, release of tax liens and levies, trust fund recovery penalty, IRS and state audit examinations, as well as appeals, penalty abatement, U.S. Tax Court litigation, along with defense of tax fraud and evasion. If you require assistance from a tax lawyer, contact Mr. Pontius to discuss your situation.

John helped us with a DC tax audit and succeeded in getting us a "no change" final decision. The issues were related to two flow-through entities and the use of carry-forward operating losses -- something that the DC auditors struggled to understand and with which...
Paul A
Mr. Pontius is extremely professional and was able to take care of my tax returns which includes international bank accounts quickly and at a very reasonable price. Would definitely recommend.
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I received a fee this past November from the IRS for over $800 because of an error I made on my 2016 taxes. I called my cousin, John Pontius, and he immediately knew what steps needed to be taken. Thanks to him, the fee was...
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As an American citizen living in the Middle East my local banker informed me that I needed to file FBARs and report my worldwide income to the IRS. Through the recommendation of another attorney at an international law firm, I was introduced to John Pontius....
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John handled a difficult IRS lien for my client. He was excellent in getting the lien released so we could close on the property. I would highly recommend John .
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