IRS Notice LT24
Intent to Levy
IRS Notice LT24 is a serious warning that the IRS is preparing to take enforced collection actions against you, including levying your bank accounts, wages, or other property.
While not always a final notice, LT24 usually comes after multiple attempts to contact you about unpaid taxes and often just before actual enforcement.
If you’ve received LT24, time is limited to resolve your balance and prevent asset seizure.
▸ Why Did I Receive LT24?
LT24 is sent to taxpayers who:
Owe back taxes
Have not responded to prior IRS notices (e.g., CP14, LT16)
Have not set up a payment plan or disputed the balance
Are facing imminent collection action if no resolution is reached
It typically signals that you are in the final phase before levy action begins.
▸ What Does LT24 Include?
The letter outlines:
Your total tax debt, including penalties and interest
A reminder of the IRS’s intent to levy
Information on how to pay or resolve the balance
A timeline by which you must act to avoid seizure
It may also include details on how to request a Collection Due Process (CDP) hearing, depending on your situation.
▸ What Should You Do?
Act immediately. LT24 means the IRS is about to escalate.
Confirm the balance. Review IRS records or request your tax transcripts.
Can’t pay? Options may include an Installment Agreement, Offer in Compromise, or Currently Not Collectible status.
Disagree with the notice? You may need to file a dispute or request a hearing quickly.
▸ When to Call a Tax Attorney
LT24 is a clear sign that you’re on the brink of enforced collection. A tax attorney can help you:
Stop or delay the levy
Communicate with the IRS on your behalf
Determine the best tax resolution strategy
Represent you in a hearing, appeal, or negotiation
Don’t wait for the IRS to take money from your bank or paycheck.
▸ Take Action Before It’s Too Late
If you've received LT24, the IRS is one step away from enforcement.
Call (903) 595-1000 or fill out this quick form to schedule a consultation.
