IRS notice, decoded

LT16: Please Call Us About Your Overdue Taxes or Tax Return

What it is

A request from an IRS collection employee (Automated Collection System) to call about an overdue balance or unfiled return. This is an early-stage collection contact — the IRS has not yet filed a lien or begun levy action.

Why you got it

Sent when a balance has gone unresolved or when the IRS needs information about an unfiled return. It is less severe than CP504 or LT11 but indicates you are in the collection queue.

The deadline structure

A response is expected promptly — the notice typically states a date by which to call. Delay moves the account further into the automated collection process.

Use the date and number printed on your notice. This is a live collection case — calling resolves it faster than sending mail.

The options printed on it

Call and arrange a payment plan (installment agreement)
Pay the balance in full online at irs.gov/payments
Explain financial hardship and ask about Currently Not Collectible status
If the balance is wrong, provide documentation on the call

How to respond

Call the phone number printed on the notice during the hours listed
Set up or modify a payment plan at irs.gov/opa
If income is limited, ask about Currently Not Collectible (CNC) status on the call

What ignoring it leads to

Escalates to higher-tier collection notices: CP504 (intent to levy state refund) and eventually LT11 / Letter 1058 (final levy notice). A federal tax lien may be filed.

Next letter if nothing changes: CP504, then LT11 / Letter 1058

First: make sure this notice is really from the IRS

The IRS initiates contact by U.S. mail — it does not call, text, or email you first
The IRS will NEVER ask for payment by gift card, wire transfer, cryptocurrency, or payment app — anyone who does is a scammer, full stop
Any payment by check is made payable to "United States Treasury" — never to a person, a company, or anyone who called you
The IRS will not threaten arrest, deportation, or license revocation over the phone
To check a letter's legitimacy independently, call the IRS at 800-829-1040 (the main line, not a number from any email or text) or look the notice code up at irs.gov

Mistakes people make with a LT16

Treating it as junk mail — it is from a live collection employee and will escalate
Not calling because you can't pay in full — the call is to arrange payment, not demand immediate payment
Not knowing that Taxpayer Advocate Service (877-777-4778) can intervene if collection is creating serious hardship

Official sources

Understanding your LT16 notice

Our summary paraphrases these sources. Last verified: BUILD-DATE 2026-06-24 — re-verify before launch; scamCheck added 2026-07-11 (verified 5071c/4883c anti-impersonation language reused). Your printed notice always controls.

NoticeKey is not affiliated with, or endorsed by, the IRS or any state tax agency.

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