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The IRS is sending LT36 notices to current and former federal employees who potentially have an unpaid tax debt or have not filed a tax return. These notices are part of the Federal Employee/Retiree Delinquency Initiative (FERDI). The initiative uses payroll and pension data to identify tax noncompliance.
It is important that any federal employee or retiree who receives an LT36 notice responds quickly before the IRS takes further action that could affect paychecks, pensions, and other benefits.
You may receive a notification even if you DO NOT owe money. Not filing your tax returns can trigger the notice to be issued.
The IRS can garnish your pay and benefits. FERDI permits wage garnishment, pension withholding, and other automated collection actions.
There are some special protections to those in combat zones. Collection is paused during active combat services.
Some agencies are seeing more notices than others. The U.S. Postal Service and Department of Veterans Affairs report higher rates of affected employees.
Noncompliance can lead to job loss. Proposed Office of Personnel Management rules will now allow agencies to fast-track dismissal for an unresolved tax debt.
Act immediately. If you received an LT36 notice, verify its accuracy and resolve any tax issues promptly. Ignoring the notice may lead to garnishment, penalties, or job loss.
Carefully review the LT36 notice. Scan the QR code on the notice or create and sign into your IRS Online Account to address your tax balance or filing issue. Possible errors may include incorrect calculations, misapplied payments, notices sent to the wrong taxpayer, tax liabilities created through identity theft, and other IRS errors.
Request a payment plan. The IRS has options if you cannot pay the balance in full.
Contact the IRS. Call 800-829-7650 if the notice is in error or you need assistance understanding your options.
Seek assistance from your tax professional or the Taxpayer Advocate Service. You can contact TAS if you’re experiencing financial hardship, or see if you qualify for assistance from a Low Income Taxpayer Clinic.
