IRS NOTICE REFERENCE
Understanding your LP61 notice
We need information about your current or former employee.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LP61
- Category
- Examination and audit
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §7602 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We need information about your current or former employee.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
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 4.10.1 — 4.10.1 Overview of Examiner Responsibilities
- IRM 4.10.3 — 4.10.3 Examination Techniques
- IRM 4.13.1 — 4.13.1 Examination Audit Reconsideration Process
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-lp61-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)