IRS NOTICE REFERENCE
Understanding your LT19 notice
Factual reference for LT19. General information only — not legal or tax advice.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT19
- Category
- Installment agreement and collection alternatives
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6159 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What the IRS says to do
Visit IRS.gov/payments to pay your balance in full. Use the payment voucher on the letter to mail in full payment. Set up a streamline payment agreement using the Online payment agreement application .
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 5.14.1 — 5.14.1 Securing Installment Agreements
- IRM 5.14.5 — 5.14.5 Streamlined, Guaranteed and In-Business Trust Fund Express Installment Agreements
- IRM 5.14.2 — 5.14.2 Partial Payment Installment Agreements and the Collection Statute Expiration Date (CSED)
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-lt19-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)