IRS NOTICE REFERENCE
Understanding your LT33 notice
Your recent payment was applied to your account; however, there’s still an outstanding balance.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT33
- Category
- Balance due and collection
- Severity tier
- Tier 2 — Action or response expected. The IRS has taken or proposed an action and expects a response or payment.
- Governing law
- §6303; §6321 (Internal Revenue Code sections)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
Your recent payment was applied to your account; however, there’s still an outstanding balance.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Pay your balance in full by the date shown on your notice to avoid paying more in penalties and interest. If you don’t think you owe additional tax or believe you’ve paid the full balance: You can find additional information about your balance and payment history in your Individual Online Account (not eligible for business entities); or You can call the number shown on your notice for an explanation of your outstanding balance; or You can contact us by mail at the address shown in the “Additional information” section of your notice. When you contact us, you can mail supporting documentation to show you have paid your balance in full.
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-lt33-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)