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:
- Installment Agreement: Set up a manageable monthly payment plan over a period of time.
- Currently Not Collectible (CNC) status: Pause collections temporarily if you are in financial hardship.
- Offer in Compromise (OIC): Settle your tax debt for less than the full amount if your financial condition warrants it.
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.