IRS NOTICE REFERENCE
Understanding your LT73 notice
You still have unpaid federal employment tax. We issued a levy to collect your unpaid taxes.
General information only. Not legal or tax advice.
Notice details
- Notice code
- LT73
- Category
- Appeals and collection due process
- Severity tier
- Tier 4 — Escalation warranted. The notice involves collection enforcement, appeals rights, or significant penalty exposure.
- Governing law
- §6330; §6331 (Internal Revenue Code sections)
- Escalation flag
- This notice carries a forfeitable right, a hard statutory deadline, or criminal-preparer risk. It is flagged for escalation in the TaxRiskOS workflow.
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
You still have unpaid federal employment tax. We issued a levy to collect your unpaid taxes.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
Pay your balance in full to avoid paying more in penalties and interest. If you can’t pay the full amount , learn more about how to set up a payment plan . You must be current on your filings to apply for an installment agreement. If you’ve already paid the balance or have further questions about your account, call the number on 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 5.1.9 — 5.1.9 Collection Appeal Rights
- IRM 5.19.8 — 5.19.8 Collection Appeal Rights
- IRM 5.12.6 — 5.12.6 Appeals Processes Involving Liens
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-lt73-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)