IRS NOTICE REFERENCE
Understanding your LT40 notice
We’re trying to collect unpaid taxes and unfiled returns from you. To do so, we intend to contact others to get or verify your contact information.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT40
- 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 trying to collect unpaid taxes and unfiled returns from you. To do so, we intend to contact others to get or verify your contact information.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Read your notice carefully: Following the instructions on your notice. If you have any questions call us to review your account at the number listed in your notice. Filing missing tax returns: See “Filing My Missing Returns” for more information on how to file your return below. Pay your unpaid balance: You can quickly and easily pay your balance online , See Your Tax Account . If you can’t pay the full amount due: and you’re current on your filing obligations. See the frequently asked questions below.
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-lt40-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)