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Your IRS LT38 Notice, Explained
Also called: Notice LT38
Last reviewed 2026-07-12
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What this notice usually means
IRS Notice LT38 lets you know that some collection notices paused earlier are resuming, with an updated balance. The IRS says this is not an audit. Some taxpayers on 2020 and 2021 tax years automatically got relief from certain failure to pay penalties because of the pause. The IRS decides your account.
See every source line for this notice
“during the pandemic some collection notices were suspended. However, we're resuming normal operations and providing you with an update on your outstanding balance”
“This isn't an audit.”
“the Internal Revenue Service automatically granted penalty relief of certain failure to pay penalties for individuals and businesses on tax years 2020 and 2021.”
“In some circumstances, we may determine that you can't pay any of your tax debt. In these cases, we can report your account as currently not collectible to”
What to do now
- 1
Read your notice for the updated balance
Your LT38 notice shows your new balance after the pause. It may include penalty relief.
- 2
File any missing returns
If your notice shows missing tax returns, file them as soon as you can.
- 3
Pay your balance or as much as you can
Interest and penalties stop adding up once you pay your balance in full.
- 4
Ask about currently not collectible status if you are struggling
If you cannot pay any of it right now, the IRS may delay collection for a while.
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Sources
- IRSRetrieved 2026-07-12
Last reviewed 2026-07-12
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