IRS LT73 Notice
Notice That a Levy Was Issued for Unpaid Employment Tax
A levy has been issued over unpaid federal employment tax. Filings must be current before a payment plan is possible.
What is LT73? LT73 tells you that federal employment tax is still unpaid and that the IRS has issued a levy to collect it.
What This Notice Means
LT73 tells you that federal employment tax is still unpaid and that the IRS has issued a levy to collect it.
The levy is issued, not proposed. The IRS states you may request an appeal to the proposed levy and balance due, and points to Form 12153 and its Collection Due Process FAQs.
One condition on this page is easy to skim past and it changes what you can do next: the IRS states you must be current on your filings to apply for an installment agreement. If returns are outstanding, filing them comes before the payment plan does.
Why You Received This Notice
- 1The IRS states you still have unpaid federal employment tax.
- 2It states it issued a levy to collect the unpaid taxes.
Important Deadline
The IRS does not state a number of days on the LT73 page. It directs you to the notice and to Form 12153.
Use the date printed on your own notice. Do not carry across the 30-day figure associated with a pre-levy Collection Due Process notice — this notice reports a levy already issued.
What You Should Do
- Pay the balance in full if you can. The IRS states this avoids paying more in penalties and interest.
- If you cannot pay the full amount, read what the IRS publishes about setting up a payment plan — and note that it states you must be current on your filings to apply for an installment agreement.
- If you have already paid the balance, or have questions about the account, the IRS says to call the number on your notice.
- To appeal, the IRS points to Form 12153, Request for a Collection Due Process or Equivalent Hearing, and to its Collection Due Process FAQs.
Resolution Options That May Help
What NOT to Do
- Do NOT apply for an installment agreement before the returns are filed. The IRS states you must be current on your filings to apply.
- Do NOT treat employment tax like income tax. Unpaid employment tax can carry personal liability for the people responsible for paying it, under a separate mechanism from the balance on this notice. This page describes what the notice says and does not assess whether that applies to anyone.
- Do NOT assume the levy is pending. The IRS states it issued one.
Frequently Asked Questions
Can I set up a payment plan?
Can I appeal?
Is anyone personally liable for unpaid employment tax?
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
- Establish whether any employment tax returns are unfiled. That determines whether a payment plan is available at all.
- Find the date and the phone number printed on your notice.
- If you are appealing, Form 12153 is the form the IRS names.
- The IRS points to Publication 1660, Collection Appeal Rights, and Publication 594, The IRS Collection Process.
Sources and last reviewed
- Understanding your LT73 notice — Internal Revenue Service, retrieved 2026-08-21
- Form 12153, Request for a Collection Due Process or Equivalent Hearing — 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.