LT19

An LT19 is a collection letter from the IRS's Automated Collection System: there is an outstanding balance, and the IRS is asking that it be paid or put on a payment plan. It is firm but routine — a step in the letter sequence, not an enforcement action.

“We're trying to collect this balance. Pay it in full, or set up a streamlined payment agreement online. If you can't pay, hardship options and offers in compromise exist, and the letter explains your appeal rights.”

Responding by the printed date — even just to establish a payment plan — keeps the account from moving to the intent-to-levy stage that follows unanswered collection letters.

• The letter, including the payment voucher
• Your return and payment records for the balance years
• A realistic monthly figure you could sustain on a plan
• Any earlier collection letters

• Confirming the balance before it's agreed to
• Choosing between installment agreement, offer in compromise, and hardship status — they suit different situations
• Requesting a collection hearing when the balance is disputed
• Taking over the IRS contact entirely