IRS Notice LT39
Collection Contact Letter
IRS Notice LT39 is a collection letter informing you that your tax debt remains unresolved and that the IRS may proceed with enforcement actions, including levies, garnishments, or liens.
It is a last-ditch effort to get your attention before the IRS moves forward with aggressive collection methods. LT39 often follows previous notices like CP14, CP501, or LT16.
If you’ve received LT39, the time to act is now.
▸ Why Did I Receive LT39?
You likely received LT39 because:
You owe back taxes that have not been addressed
The IRS has sent prior reminders with no response
You have not set up a payment plan or taken steps toward resolution
The IRS is preparing to enforce collection
This letter often comes just before the IRS issues a final notice of intent to levy (such as CP90 or LT11).
▸ What’s in the LT39 Notice?
The notice typically includes:
The amount you owe
A reminder that the debt is seriously delinquent
Potential consequences if you do not respond (levy, lien, wage garnishment)
Instructions for paying or resolving your balance
▸ What Should You Do?
Read the notice carefully. Confirm the IRS’s balance is accurate.
Take immediate action. This is one of the last notices before enforcement.
Can’t pay in full? You may qualify for a payment plan, settlement, or financial hardship status.
Disagree with the debt? You can still dispute it but time is limited.
▸ When to Call a Tax Attorney
LT39 signals that the IRS is actively pursuing collection. If you:
Can’t afford to pay
Are at risk of levy, garnishment, or lien
Need to negotiate a resolution or settlement
Want to stop collections and protect your assets
A tax attorney can help you take control of the situation before it gets worse.
▸ Stop IRS Collections Before They Start
The longer you wait after receiving LT39, the fewer options you’ll have.
Call (903) 595-1000 or fill out this quick form to schedule a consultation.
