Notice LT39 - Payment Plan Request
IRC Section: IRC § 6159
Response Deadline: N/A
The IRS received your payment plan request and is setting it up. This notice confirms the terms — monthly payment amount, due date, and any fees. Your first payment is due as specified. No action needed unless the terms are wrong.
An LT39 is a payment plan request notice. It informs you that the IRS has received your request for an installment agreement and is processing it. It provides the terms of the proposed agreement and instructions for making your first payment.
Common Triggers
- Payment plan application received
- Streamlined agreement request
- Financial statement submitted
Resolution Steps
- Step 1: Keep this notice as proof of your request
- Step 2: Continue making payments as discussed
- Step 3: Wait for the formal approval notice
- Step 4: Contact us if you don't hear back in 30 days
- Step 5: Don't make other payment arrangements yet
Common Questions About LT39
- What if the payment amount on the LT39 is too high?
- Contact the IRS immediately to renegotiate the terms before the first payment is due. If you default on the first payment, the agreement can be cancelled. A practitioner can help request modified terms based on your actual financial situation.
- How long does it take for an installment agreement to be approved?
- Streamlined agreements (under $50,000) are typically approved within 30 days. Non-streamlined agreements requiring a financial statement can take 60-90 days. The LT39 usually arrives within that window.
Related Notices
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