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Bills and collection

LT26

Missing returns — filing requested again

What this notice is

An LT26 says the IRS asked before for unfiled tax returns and didn't hear back; it is asking again, with a short window. The subject is filing, not payment — the balance conversation comes after the returns exist.

What the IRS is generally saying

“We previously contacted you about unfiled returns and received no response. Send the completed returns to the address on this notice within 10 days. If you already filed, or aren't required to file, call us and say so.”

Does this type carry a deadline?Typical window: 10 days from the date on the notice

Ten days is short, and it's the notice's central fact — but it is a filing request, not a seizure. If the returns genuinely can't be assembled that fast, prompt contact matters more than silence. Refund years still require filing within roughly three years of the original due date to collect the refund.

What people usually gather
  • The notice, which lists the missing years
  • Income records for those years — W-2s, 1099s, brokerage and bank statements
  • Proof of filing for any year you believe was already sent
  • Notes on why filing may not have been required, if that's the case
What a licensed professional handles
  • Pulling IRS wage-and-income transcripts to rebuild the missing years quickly and accurately
  • Preparing and filing multiple years in the right order
  • Making the not-required-to-file case where the facts support it
  • Managing the balance conversation that follows the filings, on your terms

See where the LT26 sits on the collection timeline

This explanation of the notice type is compiled from the IRS’s own published description (retrieved 2026-08-21): irs.gov/individuals/understanding-your-lt26-notice. It describes the notice type in general — not your letter, and not your situation.

The next step

Holding a LT26 and want it handled?

Fifteen quiet minutes with a licensed professional usually settles what a letter means and what the sensible next step is. No pressure, no scare tactics, and nothing sensitive needed to start the conversation.

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