The LT14 means the IRS tried to contact you by phone or other means regarding your past-due taxes and was unable to reach you. This notice is a written follow-up to those failed contact attempts. It's a signal that the IRS is actively working your case, not just sending automated notices.
Why This Matters
The LT14 often appears when a Revenue Officer has been assigned to your case or when ACS is escalating collection efforts. Failed contact attempts are documented in the IRS's case file. Multiple failed contacts can lead the IRS to proceed with enforcement without further attempts at voluntary resolution.
In other words: the IRS tried to work with you and couldn't reach you. The next step is working without you, which means levies, liens, and property seizures.
What to Do
Call the number on the LT14 immediately. Reestablish contact. The IRS would rather resolve your balance through a payment plan or other arrangement than through enforcement. But they need to be able to reach you to do that.
If you've been avoiding IRS calls or ignoring messages, stop. Avoidance doesn't make the debt go away. It removes your ability to influence how the debt gets resolved. Proactive engagement almost always produces better outcomes than forced compliance.
Update Your Contact Information
Make sure the IRS has your current phone number, address, and any authorized representative's information (Form 2848). If you've moved or changed phone numbers since the last time you interacted with the IRS, update your information so they can reach you.
If you've received an LT14, call us at (813) 229-7100. We can reestablish contact with the IRS on your behalf and start working on a resolution.