Urgent - Action Required Soon

IRS LT27 Notice

Your Payment Plan Application Was Not Received

The IRS started a payment plan application and did not get it. If you do not respond, the account goes back to collections.

What is LT27? LT27 tells you the IRS has not received your online payment agreement application, and states the consequence directly: "We need your response by the date on your notice or your account will be returned to collections."

What This Notice Means

LT27 tells you the IRS has not received your online payment agreement application, and states the consequence directly: "We need your response by the date on your notice or your account will be returned to collections."

This is a notice about an application, not about the tax. Something was started and not finished, and the IRS is saying what happens if it stays unfinished.

Why You Received This Notice

1
The IRS states it has not received your online payment agreement application.

Important Deadline

The IRS does not publish a number of days on the LT27 page. It states that it needs your response by the date on your notice, and that otherwise your account will be returned to collections.

The date is on the notice. The consequence of missing it is stated on the IRS page.

What You Should Do

Complete the online application for a payment plan.
If you cannot use the Online Payment Agreement tool, the IRS says to complete Form 9465, Installment Agreement Request, and Form 433-F, Collection Information Statement, with any required supporting documentation, and mail them to the address in the "Additional information" section of your notice.
If you no longer want a payment plan, the IRS names three alternatives on this notice: paying the balance in full from your bank at no cost, temporarily delaying collection if you are experiencing financial hardship, and the offer in compromise.

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 leave the application unfinished. The IRS states the account is returned to collections if it does not hear from you by the date on the notice.
Do NOT assume the fee is fixed. The IRS states the amount varies by the type of agreement and is deducted from the first installment payment.
Do NOT accept a low-income determination you disagree with without responding. The IRS states you can request reconsideration by completing and mailing Form 13844, Application For Reduced User Fee For Installment Agreements.

Frequently Asked Questions

What happens if I do not complete the application?

The IRS states: "We can take enforcement action such as seizing your wages, other income, or property." It separately states that your account will be returned to collections if it does not receive your response by the date on the notice.

Is there a fee for setting up an installment agreement?

The IRS states yes, that the amount varies based on the type of agreement, and that it is deducted from your first installment payment. It states that if you are low income you may qualify for a reduced fee that can be waived or reimbursed if certain conditions are met, and that Form 13844 is how to request reconsideration of a low-income determination. This page does not restate the fee amounts because the IRS publishes the current ones.

What if I no longer want a payment plan?

The IRS names three alternatives on this notice: pay the balance in full directly from your bank at no cost; temporarily delay collection, which it states is for individual taxpayers only, if you are experiencing financial hardship; or consider an offer in compromise, which it also states is for individual taxpayers only.

Need Help With This Notice?

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Recommended Next Steps

Find the date on your notice.
Decide whether you are completing the application or taking one of the alternatives the IRS names.
If you believe you are low income and the IRS has not treated you as such, Form 13844 is the route it names.

Sources and last reviewed

Understanding your LT27 notice — Internal Revenue Service, retrieved 2026-08-21
Form 9465, Installment Agreement Request — Internal Revenue Service, retrieved 2026-08-21
Form 433-F, Collection Information Statement — Internal Revenue Service, retrieved 2026-08-21
Payment plans; installment agreements — 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.