The IRS is resuming collection activities that were suspended during the COVID-19 pandemic. This notice explains your options and rights as collection actions restart.
During the pandemic, the IRS suspended most collection activities to help taxpayers facing financial hardship. As the economy recovers, the IRS is gradually resuming these activities.
The LT38 notice is sent to taxpayers who had collection cases suspended during the pandemic. This notice indicates:
If the pandemic affected your ability to pay taxes, you may have additional options:
Important:
Document any COVID-19 related financial impacts to support hardship requests or penalty abatement applications.
Immediate: Review Your Options
Evaluate your financial situation and available resolution methods
30 Days: Respond to the IRS
Contact the IRS or set up a payment arrangement
60+ Days: Collection Resumes
If no response, normal collection activities will begin