IRS NOTICE REFERENCE
Understanding your LT39 notice
We’re required by law to remind you in writing about your overdue balance and any missing returns.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT39
- 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
We’re required by law to remind you in writing about your overdue balance and any missing returns.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully: Follow the instructions on your notice. If you’re already working with us to resolve the account, no action is required. Pay the balance due on or before the due date on the notice. If you’ve already paid the balance, call the telephone number listed on the notice. If you can’t pay the balance due: and you are current with your filing obligations: See the frequently asked questions below. File missing tax returns (if any): If your notice indicates you have missing tax returns, file the missing returns as soon as possible. See How do I file my missing returns?
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-lt39-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)