Receiving an IRS LT16 Notice means the IRS is formally requesting payment for an overdue tax liability. This notice is a clear signal that the IRS expects immediate action — either payment or communication — to resolve your tax debt.
👉See more videos on our channel about LITC Education and how CPA Clinics can help.
🚨 What LT16 Means
- LT16 is a payment request notice for overdue taxes.
- It informs you of the balance owed, including penalties and interest.
- The IRS expects you to pay the balance in full or contact them to discuss payment options.
- Ignoring LT16 can lead to more aggressive enforcement actions, including liens, levies, and wage garnishments.
⚖️ Your Options After Receiving LT16
- Pay the balance in full to stop penalties and interest.
- Set up a payment plan (Installment Agreement) with the IRS.
- Request penalty relief if circumstances prevented timely payment.
- Dispute the balance if you believe the IRS made an error.
⚠️ Common Complications
- Escalation Risk: Ignoring LT16 can lead to levy notices such as LT11/Letter 1058.
- Financial Strain: Penalties and interest continue to grow, making balances harder to manage.
- Language Barriers: ESL taxpayers may not fully understand their rights or deadlines.
- Limited Resources: Low‑income taxpayers often cannot afford professional representation.
🛡️ How CPA Clinics (LITC) Helps
The Low Income Taxpayer Clinic (LITC) at CPA Clinics provides free or low‑cost representation for qualifying taxpayers. If you receive LT16:
- We review your IRS notice and financial situation.
- We explain your rights and options clearly.
- We assist in negotiating payment plans or requesting penalty relief.
- We represent you before the IRS if disputes escalate.
- We provide education for taxpayers who speak English as a second language (ESL).
📖 Commonly Asked Questions
Q1: Is LT16 a final notice?
👉 No. LT16 is a payment request. If ignored, the IRS may escalate to levy notices such as LT11/Letter 1058.
Q2: What happens if I ignore LT16?
👉 The IRS will continue collection efforts, adding penalties and interest, and may eventually seize wages, bank accounts, or property.
Q3: Can I dispute the balance shown on LT16?
👉 Yes. If you believe the IRS made an error, CPA Clinics can help you file a dispute or request a Collection Due Process hearing if the issue escalates.
Q4: Do I qualify for LITC help?
👉 If your income is within IRS guidelines (≤250% of the federal poverty level) or you speak English as a second language, you may qualify for free representation.
Q5: What if I can’t pay anything right now?
👉 Options include requesting Currently Not Collectible status or applying for an Offer in Compromise. CPA Clinics can guide you through these processes.
Contact Us – We’re Here to Help
If you’ve received an IRS LT16 Notice, act immediately. Relief and representation may be available.
📞 Phone: (516) 464‑7444
📧 Email: info@cpaclinics.com
🌐 Website: www.cpaclinics.com
📍 Locations: Bronx, Manhattan, Hempstead, Hicksville





