USTaxPenaltySaverLT39
High PriorityReminder - Unfiled Tax Returns
You have one or more unfiled tax returns. File them to avoid penalties.
Response Deadline
30 days from notice date
Respond before this deadline to avoid additional penalties and enforcement action.
What This Notice Means
LT39 is a notice reminding you to file past-due tax returns. Having unfiled returns blocks you from entering into payment agreements, receiving refunds from other years, and can result in the IRS filing a Substitute for Return that may overstate your liability.
Why You May Have Received This
- 1Did not file for one or more years
- 2Lost track of filing requirements
- 3Financial difficulties prevented filing
Required Actions
1
File all unfiled returns as soon as possible
2
Contact IRS if you need more time
3
Consult tax professional for multiple unfiled years
Your Options
Use these calculators to understand your situation and explore resolution options.
Consequences If Ignored
- Cannot establish payment plan without filing returns
- Refunds for unfiled years may be lost after 3 years
- IRS may file SFR (Substitute for Return) which may overstate tax
Tips & Best Practices
- IRS generally requires last 6 years of returns to be current
- File returns even if you cannot pay - this limits penalty
- You may qualify for First-Time Abatement on some penalties
Related Resources
IRS Forms
IRS Resources
Legal References
IRC § 6651IRM 4.12
Ready to Take Action?
Our guided workflow will walk you through exactly what to do for this notice, step by step.