IRS NOTICE REFERENCE
Understanding Your LP47 Notice
This notice requests your help in locating a taxpayer you may know.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LP47
- Category
- Balance due and collection
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This notice requests your help in locating a taxpayer you may know.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Complete Form 15106 included with your notice, detach notice stub and return them using the envelope provided. If you prefer, you can call the number at the top of the notice. Please respond within 10 days from the date of your notice. Complete Form 15106 included with your notice, detach notice stub and return them using the envelope provided. If you prefer, you can call the number at the top of the notice. Please respond within 10 days from the date of your notice. Call or write if you want your name excluded from the list of persons we contacted. Call or write if you want your name excluded from the list of persons we contacted.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 5.19.1 — 5.19.1 Balance Due
- IRM 5.19.4 — 5.19.4 Enforcement Action
- IRM 5.1.1 — 5.1.1 Miscellaneous Collection Procedures
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-lp47-notice
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
Check this notice’s deadline (free tool)