IRS NOTICE REFERENCE
Understanding your LT27 notice
We still haven’t received your online payment agreement (OPA) application. We need your response by the date on your notice or your account will be returned to collections.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT27
- 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 still haven’t received your online payment agreement (OPA) application. We need your response by the date on your notice or your account will be returned to collections.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Complete your online application for a payment plan . If you’re unable to use OPA , complete Form 9465, Installment Agreement Request and Form 433-F, Collection Information Statement and submit them along with any required supporting documentation. Mail us your completed materials and supporting documentation to the address shown in the “Additional information” section of your notice.
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-lt27-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)