What This Notice Means

The IRS sends LT36 to current and former federal employees and retirees who may have an unpaid tax debt or a return that hasn't been filed. These notices come from the Federal Employee/Retiree Delinquency Initiative, which uses federal payroll and pension records to spot tax problems.

You can get an LT36 even if you don't owe money. An unfiled return can trigger it.

Why It Matters

Don't ignore this one. The IRS can garnish your federal wages, withhold pension payments, and take other automated collection actions. Penalties and interest also keep adding up.

What to Do

  • Read the notice carefully. Note the tax years and whether the issue is a balance, a missing return, or both.
  • Verify the problem. Scan the QR code on the notice or sign in to your IRS Online Account.
  • If you owe and agree, pay in full if you can.
  • If you can't pay in full, request a payment plan.
  • If a return is missing, file it. If you already filed, keep proof of when and how.

If the Notice Is Wrong

Errors happen. Look for incorrect calculations, payments applied to the wrong year, a notice meant for someone else, or signs of identity theft. If something is wrong, call the number on your notice and have your records in front of you.

Getting Help

If collection would cause financial hardship, the Taxpayer Advocate Service may be able to help. Collection is paused for employees on active combat service. You can also authorize a representative with Form 2848 to deal with the IRS for you.

If you received an LT36 and want to protect your federal paycheck or pension, call us at (813) 229-7100.