LT16

An LT16 says the IRS is trying to collect unpaid taxes, missing tax returns, or both. It arrives before enforcement, and its purpose is to prompt the two things that stop enforcement: filing whatever is missing, and addressing the balance.

“Our files show unpaid tax, missing returns, or both. File the missing returns and deal with the balance — pay it, set up an installment agreement, or talk to us about hardship options — and enforcement action like liens or levies can be avoided.”

The leverage here is that acting early keeps everything routine: the IRS's own page says following the notice's instructions may stop enforcement action entirely. Refund years have their own quiet clock — a refund is only payable if the late return is filed within roughly three years of its original due date.

• The notice, which lists exactly which years are unfiled or unpaid
• Whatever records exist for the missing years — W-2s, 1099s, bank statements
• Proof of returns already sent, if you believe a year is wrongly marked missing
• Payment records for the balance years

• Reconstructing and filing the missing years, even with incomplete records, using IRS wage-and-income transcripts
• Sequencing it correctly — filings must be current before an installment agreement can be approved
• Setting up the payment arrangement or hardship status that fits
• Claiming any refund years before the three-year window closes