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Warning - Attention Needed

IRS LT19 Notice

The IRS Is Collecting an Unpaid Balance

A collection letter with a payment voucher attached, and a hearing right the IRS points to the notice for.

What is LT19? LT19 tells you the IRS is trying to collect an unpaid balance on your account.

What This Notice Means

LT19 tells you the IRS is trying to collect an unpaid balance on your account.

Two things on this notice are worth knowing before you set it aside. It carries a payment voucher, which the IRS says to use if you are mailing full payment. And on appeals it says: "Refer to your notice for information about requesting a collection due process hearing." That means the hearing information is on the paper and not on the web page.

The IRS also raises the Taxpayer Advocate Service by name on this notice, with its number, for people experiencing economic hardship.

Why You Received This Notice

  • 1
    The IRS states you have an outstanding balance that it is trying to collect.

Important Deadline

The IRS does not publish a number of days on the LT19 page.

On a Collection Due Process hearing it says to refer to your notice for the information. If you intend to request one, the notice is the only place the deadline appears.

What You Should Do

  • Pay the balance in full. The IRS points to IRS.gov/payments, and to the payment voucher on the letter if you are mailing it.
  • If you cannot pay in full, the IRS names its Online Payment Agreement application.
  • The IRS suggests reviewing the notice with your tax preparer.
  • If you are experiencing an economic hardship or need help resolving problems, the IRS names the Taxpayer Advocate Service on this notice, at 877-777-4778 or TTY/TTD 800-829-4059.
  • For a Collection Due Process hearing, the IRS says to refer to your notice, and points to its Collection Due Process FAQs.

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 discard the letter if you are considering an appeal. The IRS publishes the hearing information on the notice, not on its web page.
  • Do NOT assume the balance shown is current. Interest and penalties continue to be added.

Frequently Asked Questions

Can I appeal the balance due?
The IRS states: "Refer to your notice for information about requesting a collection due process hearing", and points to its Collection Due Process FAQs page. The procedure and the date are on the notice.
What does a payment plan cost?
The IRS states you can view the available payment plan options and cost online. This page does not restate the fee amounts, because they change and the IRS publishes the current ones.
What if I cannot pay at all?
The IRS names two things on this notice: the offer in compromise, and temporarily delaying the collection process. It also names the Taxpayer Advocate Service for people experiencing economic hardship.

Need Help With This Notice?

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Related Notices

LT14Unpaid Balance or Past Due Return, and the IRS Could Not Reach YouLT16Unpaid Taxes or Missing Returns, With Enforcement NamedLT33Your Payment Was Applied and a Balance RemainsLT38Collection Notices Are Resuming After the Pandemic SuspensionLT39The Annual Reminder the IRS Is Required by Law to Send

Recommended Next Steps

  • Find the balance and the date on the notice.
  • If mailing payment, use the voucher the IRS says is on the letter.
  • If a hearing is what you want, the notice carries the instructions and the date.

What this page does not say

  • The IRS uses the phrase "streamline payment agreement" on the LT19 page while its payment plans page states it "now offers Simple payment plans". The two IRS pages do not use the same name for what appears to be the same thing, and no source reconciles them. This page uses neither label and describes the Online Payment Agreement application instead.

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.