What This Notice Means

You started toward a payment plan, but the IRS still hasn't received your online payment agreement (OPA) application. If it doesn't get your response by the date on the notice, your account will be returned to collections.

LT27 does not mean your balance is zero. You still owe.

What to Do

  • Complete the online application for a payment plan.
  • If you can't use OPA, complete Form 9465, Installment Agreement Request, and Form 433-F, Collection Information Statement. Mail them, with any required supporting documents, to the address in the "Additional information" section of your notice.

If You No Longer Want a Payment Plan

  • Pay in full directly from your bank account at no cost.
  • Temporary delay of collection (individuals only). If you're facing financial hardship, the IRS may delay collection until your situation improves.
  • Offer in compromise (individuals only). Use the IRS pre-qualifier tool to see whether you may qualify.

Setup Fees

There is a fee to set up an installment agreement. The amount depends on the type of agreement, and the IRS deducts it from your first payment. Low-income taxpayers may qualify for a reduced fee that can be waived or reimbursed if certain conditions are met. If the IRS doesn't treat you as low income and you think you are, you can ask for reconsideration with Form 13844.

If You Don't Finish the Application

The IRS can take enforcement action, such as seizing your wages, other income, or property. Finishing the application before the date on the notice keeps you out of that path.

If you received an LT27 and want help setting up the right payment plan, call us at (813) 229-7100.