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LT75 Notice: When Taxpayers Don’t Pay Taxes

Posted by Brandon Keim | Apr 19, 2024 | 0 Comments

A taxpayer will receive an LT75 Notice when the IRS believes that a taxpayer hasn't paid their taxes. This notice will follow other attempts by the IRS to inform a taxpayer that they have unpaid taxes.

An LT75 Notice also informs a taxpayer that a levy has been issued against them. A taxpayer will generally have 30 days from the date of the letter before the IRS begins collection action.

The LT75 Notice

An LT75 Notice will state the total amount a taxpayer owes, including any penalties and interest. A taxpayer must pay the full amount to satisfy the IRS. The notice should explain what a taxpayer needs to do and the deadline for submitting a payment or requesting an appeal. 

The IRS has a sample copy of an LT75 Notice on its website. This example includes a list of what qualifies as property for the lien. A taxpayer's wages, Social Security benefits, bank accounts, house, or car may all be seized.

How to Appeal the LT75 Notice

If a taxpayer disagrees about owing taxes, they may appeal this levy action. Their LT75 Notice should include information about how to proceed. Taxpayers who are appealing will need to submit a completed Form 12153, Request for a Collection Due Process or Equivalent Hearing, within 30 days of the letter's date.

If a taxpayer doesn't respond within 30 days, they lose their right to appeal. Even if a taxpayer requests an appeal, the IRS may still file a Notice of Federal Tax Lien on a taxpayer's property.

LT75 Notice and Passports

When a taxpayer owes more than $52,000 to the IRS, the IRS must notify the State Department. The State Department will generally refuse to issue or renew a passport to any taxpayer with seriously delinquent tax debt. The $52,000 includes the tax as well as any penalties, interest, or other fees.

If a Taxpayer Cannot Pay Their Tax Debt

Taxpayers shouldn't avoid communicating with the IRS because they're unable to pay their taxes. With the help of a tax professional, a taxpayer can determine whether a payment plan, Offer in Compromise, or other option is the best way to solve an outstanding tax debt. 

If you need help, call Senior Partner, Tax Controversy Attorney, and former IRS attorney Brandon A. Keim at (602) 200-7399 or contact him online to discuss your options.

About the Author

Brandon Keim

A Certified Tax Law Specialist, CPA, partner at Frazer Ryan Goldberg & Arnold LLP, and former Senior IRS Trial Attorney, Brandon Keim holds an LL.M. in Taxation from Georgetown University Law Center.


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