IRS Notice LT38

IRS Notice LT38 is a reminder letter from the IRS letting you know that you still have an unpaid tax balance. While it does not yet threaten enforced collection, it’s a clear warning that the IRS may escalate to levy or lien notices if you don’t respond soon.

▸ Why Did I Receive LT38?

You likely received this notice because:

• You have unpaid federal income taxes

• You didn’t respond to prior IRS notices

• The IRS has not received payment or a resolution plan

• The IRS is preparing to move toward collection enforcement

▸ What’s in the LT38 Notice?

Your LT38 letter will include:

• The total amount you owe (tax, penalties, interest)

• A reminder that the IRS is waiting for your response

• Instructions for how to pay or set up a payment plan

• A warning that failure to act may result in enforcement

▸ What Should You Do?

1. Don’t ignore the notice. It may be your last reminder before a levy or lien.

2. Check your IRS balance. Make sure the amount matches your records.

3. Can’t pay in full? You may qualify for a payment plan or other resolution.

4. Disagree with the balance? You may need to file a dispute or request an appeal.

▸ When to Call a Tax Attorney

LT38 doesn’t yet mean enforcement but it often comes right before a final notice of intent to levy. A tax attorney can help if you:

• Can’t afford to pay what the IRS is demanding

• Are facing escalating notices or threats of levy

• Need help navigating IRS collection options

• Want to avoid wage garnishments, liens, or bank levies

▸ Don’t Wait for the Next Notice

IRS enforcement moves quickly after LT38.

Call (903) 595-1000 or fill out this quick form to schedule a consultation.