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Warning - Attention Needed

IRS LT38 Notice

Collection Notices Are Resuming After the Pandemic Suspension

The IRS suspended some collection notices during the pandemic and is restarting them. It states this is not an audit.

What is LT38? LT38 tells you that some collection notices were suspended during the pandemic, that the IRS is resuming normal operations, and that this letter is an update on an outstanding balance.

What This Notice Means

LT38 tells you that some collection notices were suspended during the pandemic, that the IRS is resuming normal operations, and that this letter is an update on an outstanding balance.

The IRS says one thing on this notice that no other notice in this family says, and it is the thing a reader most needs to hear: "This isn't an audit."

That matters because the letter can arrive years after the last one, about a balance the reader had stopped hearing about, and silence for years followed by a letter reads like an investigation. It is not one.

Why You Received This Notice

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    The IRS states that during the pandemic some collection notices were suspended, that it is resuming normal operations, and that it is updating you on an outstanding balance.

Important Deadline

The IRS publishes no number of days on the LT38 page. It says to follow the instructions on your notice.

One timing figure it does state, and it prevents an unnecessary payment: payments can take up to 21 days to post. If you paid your balance in full within the last 21 days, the IRS says to disregard the LT38 you received.

What You Should Do

  • Read the notice and follow the instructions on it.
  • If the notice identifies missing tax returns, file them as soon as possible.
  • Pay the unpaid balance. The IRS states interest and applicable penalties stop accruing as soon as the balance is paid in full.
  • If you cannot pay in full and you are current with your filing obligations, the IRS points to a payment plan.
  • If you already have an approved payment plan, the IRS says to continue making payments under it.

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 treat this as an audit. The IRS states on the notice that it is not one.
  • Do NOT pay twice. The IRS states payments can take up to 21 days to post, and that if you paid in full within the last 21 days you should disregard the notice.
  • Do NOT assume the balance is what it was when you last heard about it. Interest and penalties accrued during the suspension.

Frequently Asked Questions

Is this an audit?
No. The IRS states on this notice: "This isn't an audit." It describes the letter as an update on an outstanding balance as it resumes normal operations after suspending some collection notices during the pandemic.
I just paid. Why did I get this?
The IRS states payments can take up to 21 days to post on your account, and that if you paid your balance in full within the last 21 days you should disregard the LT38 you received.
I already have a payment plan.
The IRS states that if you already have an approved payment plan, continue making payments under that agreement. If you have applied but have not yet been approved, it says to pay as much as you can now to minimise additional interest and applicable penalties.

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Related Notices

LT39The Annual Reminder the IRS Is Required by Law to SendLT19The IRS Is Collecting an Unpaid BalanceLT16Unpaid Taxes or Missing Returns, With Enforcement NamedCP14Balance Due NoticeCP501Reminder Notice

Recommended Next Steps

  • Check whether you paid within the last 21 days before doing anything else.
  • Compare the balance on the notice with what you last remember owing.
  • If filings are not current, that has to be resolved before a payment plan is available.

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.