IRS LT16 Notice
Unpaid Taxes or Missing Returns, With Enforcement Named
The IRS names what enforcement means on this one: seizing assets or wages, and a lien that can affect credit.
What is LT16? LT16 tells you the IRS is trying to collect unpaid taxes from you, or that its files show missing tax returns, or both.
What This Notice Means
LT16 tells you the IRS is trying to collect unpaid taxes from you, or that its files show missing tax returns, or both.
It is more explicit than most collection letters about what comes next. The IRS states that taking action may avoid "potential enforcement action, which can include seizing your assets or wages", and that enforcement could also include filing a notice of federal tax lien, "which could affect your credit score and ability to borrow".
It also states an appeal right in general terms: if the tax is in doubt, you dispute the amount, or you cannot resolve a disagreement, you are entitled to a hearing with the Office of Appeals.
Why You Received This Notice
- 1The IRS states it is trying to collect unpaid taxes from you, and/or that its files show missing tax returns.
Important Deadline
The IRS does not publish a number of days on the LT16 page. It says following the instructions on your notice may stop enforcement action.
The date on your notice is the one that governs. One timing figure the IRS does state: if it has been over 10 weeks since you sent a return the IRS has reported as missing, send a signed copy again.
What You Should Do
- Read the notice. The IRS states that following the instructions on it may stop enforcement action.
- File any missing tax returns the notice identifies, as soon as possible.
- Pay the unpaid balance. The IRS states interest and applicable penalties stop being added as soon as the balance is paid in full.
- If you cannot pay the full amount, the IRS says to pay as much as you can now and set up an installment agreement for the rest — and states you must be current on your filings in order to apply.
- If the tax is in doubt, you dispute the amount, or you cannot resolve a disagreement, the IRS states you are entitled to a hearing with the Office of Appeals, and points to Publication 1660, Collection Appeal Rights.
Resolution Options That May Help
What NOT to Do
- Do NOT apply for an installment agreement while returns are outstanding. The IRS states you must be current on your filings in order to apply.
- Do NOT resend a return you already filed too soon. The IRS states to wait until it has been over 10 weeks, then send a signed copy again.
- Do NOT read "potential enforcement action" as vague. The IRS names seizing assets or wages and filing a notice of federal tax lien.
Frequently Asked Questions
What does enforcement action mean here?
I already filed a return the IRS says is missing.
Can I set up a payment plan?
Need Help With This Notice?
Use our free tools to understand your options and connect with professionals who can help.
Related Notices
Recommended Next Steps
- Read the notice to identify which tax returns the IRS says are missing. It may be several years.
- Establish whether filings are current, because that determines whether a payment plan is available at all.
- If you are disputing the amount, Publication 1660 is the IRS publication on the appeal route.
Sources and last reviewed
- Understanding your LT16 notice — Internal Revenue Service, retrieved 2026-08-21
- Publication 1660, Collection Appeal Rights — Internal Revenue Service, retrieved 2026-08-21
- Publication 594, The IRS Collection Process — Internal Revenue Service, retrieved 2026-08-21
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.