IRS NOTICE REFERENCE
Understanding your LT24 notice
We received your payment plan proposal to pay the tax you owe; however, we need more information from you to establish an installment agreement.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT24
- 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 this notice is
We received your payment plan proposal to pay the tax you owe; however, we need more information from you to establish an installment agreement.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Complete your payment plan application by taking one of the following actions by the date shown on your notice. Complete and submit Form 9465, Installment Agreement Request . You can mail us your completed Form 9465 to the address shown in the “Additional Information” section of your notice. Call us at the telephone number on your notice. Make sure to have your income and expense information available when you call. If you’re no longer interested in a payment plan, pay your balance in full to avoid paying more in penalties and interest.
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-lt24-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)