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Warning - Attention Needed

IRS LT14 Notice

Unpaid Balance or Past Due Return, and the IRS Could Not Reach You

The IRS says it has an unpaid balance or a missing return for you and has not been able to make contact.

What is LT14? LT14 tells you the IRS records show an unpaid balance or a past due return, and that it has been unable to reach you.

What This Notice Means

LT14 tells you the IRS records show an unpaid balance or a past due return, and that it has been unable to reach you.

It is a contact notice rather than an enforcement one. Nothing on the IRS page states an intent to levy. What it does carry is the IRS pointing out that if you were recently affected by a disaster in your area, you may be able to get relief — which is the kind of thing that goes unread on a letter that looks like a bill.

Why You Received This Notice

  • 1
    The IRS states its records show you have an unpaid or past due return.
  • 2
    It states it has been unable to reach you.

Important Deadline

The IRS does not publish a number of days on the LT14 page. It says to pay your balance in full by the date shown on your notice, and that if you need to file a past due return you should do so by the date shown on your notice to avoid additional penalties.

It also states plainly what a part payment does not do: if you pay part of your balance, or pursue a payment plan or a collection delay, penalties and interest continue to accrue until the balance is paid in full.

What You Should Do

  • If you owe, pay the balance in full. The IRS states this avoids paying more in penalties and interest.
  • If you cannot pay the full amount, the IRS says to explore the alternatives for resolving the balance.
  • If you need to file a past due return, the IRS says to do so by the date shown on your notice.
  • If a disaster in your area recently affected you, the IRS points to its disaster relief provisions on this notice.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

  • Do NOT assume a payment plan stops the meter. The IRS states penalties and interest continue to accrue until the balance is paid in full, including while a plan or a collection delay is running.
  • Do NOT treat "unable to reach you" as harmless. The address the IRS has is the address it will use for every later notice, including any that carry a deadline.

Frequently Asked Questions

How much time do I have to respond?
The IRS answer on this notice: pay your balance in full by the date shown on your notice to avoid paying additional penalties and interest. It adds that if you pay part of your balance, or pursue other options like a payment plan or a collection delay, penalties and interest will continue to accrue until the balance is paid in full.
I was affected by a disaster. Does that matter?
The IRS raises it itself on this notice: if you were recently affected by a disaster in your area, you may be able to get relief. It links its disaster relief material from the notice.

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Related Notices

LT16Unpaid Taxes or Missing Returns, With Enforcement NamedLT19The IRS Is Collecting an Unpaid BalanceLT38Collection Notices Are Resuming After the Pandemic SuspensionLT39The Annual Reminder the IRS Is Required by Law to SendCP14Balance Due Notice

Recommended Next Steps

  • Check the address the notice was sent to against your current one.
  • Identify from the notice whether the issue is a balance, a missing return, or both.
  • Find the date shown on the notice, which is the date the IRS refers back to for both paying and filing.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-21. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.