What This Notice Means

An LP62 goes to a third party, not to the taxpayer. The IRS needs information about a person to help resolve a federal tax matter and believes that person has an account with you. You're being asked for help. It doesn't mean you owe anything, and it isn't a levy.

What the IRS Asks For

The Response form asks for:

  • The person's name as shown on their accounts, plus account numbers and account types.
  • Any different address you have for the person.
  • Home, work, and mobile phone numbers you have.
  • The name, address, and phone number of the person's employer, if known.
  • Anyone who may be able to help locate the person.
  • Any other information that may help locate the person.

What to Do

  • Complete the Response form and return it in the envelope provided.
  • If you prefer, call the number on the notice and give the information by phone.
  • Answer only what the form asks, from your own records. If you don't have something, say so.
  • Keep a copy of what you sent and the date you sent it.
  • If you're unsure the notice is real, check the phone number against the IRS's published contact information before you call.

Where It Comes From

LP letters come from the IRS Automated Collection System. The IRS uses LP62 when it is working to collect from a taxpayer and is identifying sources it may be able to levy. Before contacting third parties, the IRS generally must have notified the taxpayer in writing that it may do so.

If a Levy Follows

A notice of levy is a different document. It orders you to turn over money or property you hold for the taxpayer and comes with its own instructions. If you receive one, follow it exactly.

If you're a business with questions about an IRS information request or levy, call us at (813) 229-7100.