OweRightGet early access

IRS Letter LT38: Collection notices are starting again

IRS Letter LT38 is a balance due letter from the IRS. The IRS paused collection mail for a while and is now resuming. This notice shows what you still owe and how to settle it. It is not an audit.

What this letter usually means

The IRS paused collection mail for a while and is now resuming. This notice shows what you still owe and how to settle it. It is not an audit. The amount on the letter is what the IRS shows today. Interest and penalties can change it, so the letter and your IRS Online Account are the places to confirm it.

Category: You owe a balance

What people usually do first

File any missing returns and pay the balance, or ask about paying over time.

What to have ready

What may come next

This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.

Read the IRS page

The IRS letter itself is the final word on what it means for you. Read the IRS page for LT38.

Common questions about LT38

What is IRS notice LT38?

The IRS paused collection mail for a while and is now resuming. This notice shows what you still owe and how to settle it. It is not an audit. It is also called LETTERLT38, LTRLT38, LETTER38.

How long do I have to respond to a LT38 notice?

The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for LT38 for more.

Is a LT38 notice a scam?

A real LT38 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.

What should I have ready for a LT38 notice?

The letter, every page, Your most recent tax return for that year, Records of any payments you have made, Your IRS Online Account balance, printed or screenshot.

The OweRight app explains the LT38 letter type in plain English.

Get early access to the app

OweRight is not the IRS and does not give tax or legal advice.

Related notices