IRS Notice LT38: Collection Restart Notice
The IRS is resuming collection on an old balance after a pause. The next letters follow the normal escalation ladder.
- Respond within
- 21 days
- How urgent
- Respond promptly
- Appeal rights
- Not with this notice
How long you have
This notice gives you 21 days to respond. The due date is printed on the letter itself.
The IRS's own guidance on any notice is short: “If we ask you to respond, act by the due date.”
What we do with a LT38
Old balances mean CSED leverage. We pull transcripts, date every assessment, and pick the strategy the clock supports.
This page is general information, not advice on your specific matter. An Enrolled Agent has to read your actual notice and your transcripts before telling you what to do about it.
Related notices · Balance due and collection
- CP14Balance Due
- CP501First Reminder of Balance Due
- CP503Second Reminder of Balance Due
- CP504Notice of Intent to Levy
- CP504BIntent to Levy · Business
- LT11Final Notice of Intent to Levy (also Letter 1058)
- CP90Final Notice of Intent to Levy
- CP91Intent to Levy Social Security
- CP92Levy on State Refund (also CP242)
- CP523Installment Agreement Default
- CP508CPassport Certification
- CP71CAnnual Balance Reminder
- CP40Private Collection Assignment
- Letter 3172Federal Tax Lien Filed
- Letter 725-BRevenue Officer Appointment
The next step
Decoded your LT38? Now let's answer it.
Send us the actual notice. A licensed Enrolled Agent will review it free of charge, confidentially, the same week.