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IRS LT75 Notice

Notice That a Notice of Levy Was Issued

The IRS says it issued a notice of levy. The instructions on this one live on the letter, not on the IRS web page.

What is LT75? LT75 tells you that federal tax is unpaid, that the IRS asked for payment and did not receive it, and that it has issued a notice of levy to collect.

What This Notice Means

LT75 tells you that federal tax is unpaid, that the IRS asked for payment and did not receive it, and that it has issued a notice of levy to collect.

This page is unusually thin on procedure, and that is worth saying out loud rather than filling in. On appealing, the IRS states only: "Request an appeal to the proposed levy action by following the instructions on the letter", and on a Collection Due Process hearing: "See the letter for directions." Both point at the paper, not at the web page.

So the letter you received carries instructions that exist nowhere else. Do not discard it.

Why You Received This Notice

  • 1
    The IRS states your federal tax is unpaid.
  • 2
    It states it asked you to pay the tax and has not received your payment.
  • 3
    It states it issued a notice of levy to collect the unpaid taxes.

Important Deadline

The IRS does not state a number of days on the LT75 page. It directs you to the letter for directions.

The date printed on your letter is the only one that governs. Because this notice reports a levy the IRS has already issued, the 30-day figure associated with a pre-levy Collection Due Process notice does not transfer here.

What You Should Do

  • Send full payment to the address on the letter. The IRS states this avoids further penalty and interest charges.
  • Call the telephone number listed on the letter to get your total balance due.
  • If you have already paid the balance, or cannot pay it, the IRS says to call the telephone number listed on the letter.
  • To appeal, the IRS states to follow the instructions on the letter. For a Collection Due Process hearing, it states to see the letter for directions.

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 throw the letter away. The IRS page points to the letter for both the appeal instructions and the Collection Due Process directions, and publishes neither online.
  • Do NOT apply for an installment agreement before filings are current. The IRS states you must be current on your filings in order to apply.
  • Do NOT assume the balance on an old notice is the balance now. The IRS says to call the number on the letter to get your total balance due.

Frequently Asked Questions

What if I cannot pay the balance in full?
The IRS states: pay as much as you can now and set up an installment agreement for the remaining balance. It adds that you must be current on your filings in order to apply for an installment agreement.
Can I appeal the balance due?
The IRS states you may request a Collection Due Process hearing, and that you should see the letter for directions. It does not publish the procedure on the web page.
Where do I find the deadline?
On the letter. The IRS publishes no day count on the LT75 page and directs you to the letter for the appeal instructions.

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Related Notices

LT73Notice That a Levy Was Issued for Unpaid Employment TaxCP90Final Notice of Intent to LevyCP297Final Notice - Businesses - Intent to LevyCP504Notice of Intent to Levy (IRC §6331(d))LT11LT11 / Letter 1058: Notice of Intent to Levy and Your Right to a Hearing

Recommended Next Steps

  • Call the number on the letter and ask for the total balance due.
  • If you cannot pay in full, the IRS states to pay as much as you can now and set up an installment agreement for the remainder — after filings are current.
  • If you are appealing, the instructions are on the letter.
  • The IRS states you may also be subject to the FAST Act, under which the State Department is generally prohibited from issuing or renewing a passport to a taxpayer with seriously delinquent tax debt.

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.