LT16 asks you to address unpaid taxes, unfiled returns, or both and warns that collection enforcement may follow.
Editorially reviewed by the Law Offices of Darrin T. Mish, P.A.•Updated October 1, 2026
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Unpaid taxes or missing returns require attention; enforcement may follow.
See it explained
LT16 in plain English
LT16: what it means, in 30 secondsA 30-second overview from tax attorney Darrin T. Mish: what this notice is, the deadline, and your first move.
LT16 tells you that the IRS has been trying to resolve unpaid taxes, missing returns, or both. It asks you to respond and warns that the IRS may move toward enforcement if the account remains unresolved. LT16 is not itself a notice that a wage levy has been served.
Identify every issue listed
The notice may list balances due, returns the IRS believes are missing, or both. Compare those periods with your records. If a return was filed, locate proof of filing. If a payment is missing, gather the canceled check, confirmation number, or transcript evidence.
Choose the correct response
File any genuinely missing returns. If you agree with a balance, pay it or contact the IRS about a payment arrangement. If you disagree, respond with a clear explanation and supporting copies. Keep proof of anything you send and use the contact information on the notice.
Do not ignore LT16 merely because it is not a final levy notice. Resolving filing and payment issues now can prevent escalation. Call us at (813) 229-7100 if you need help sorting out the periods shown.
This letter has a clock on it. Don’t run it out alone.
Free consultation with Darrin T. Mish, a Tampa tax attorney licensed since 1993 and admitted to the U.S. Tax Court. Bring the letter.