IRS Notices & Letters

“I received an LT38 balance due warning letter for a tax year I thought was closed, what is the exact statute of limitations on IRS debt collection?”

CommonStrategy Session · 90 min · $240

An LT38 balance due warning letter often raises questions about whether the IRS still has collection rights, and the answer usually depends on several moving parts rather than a single fixed date. The collection window can be affected by the tax year involved, whether a return was filed, any prior collection activity, payment arrangements, appeals, bankruptcy, or other events that may pause or extend the period. The notice itself, the account transcript, and the history of any correspondence or enforcement actions typically matter in determining whether the debt is still collectible. Working through the specifics with a CPA is the cleanest way to land on the right move.

In your 90-minute session, the KGOB advisor handling it will:

  • Read your exact situation and tell you, in plain English, what’s actually going on.
  • Lay out your options and the trade-offs — no jargon, no judgment.
  • Give you a clear next step you can act on, whether that’s with us or on your own.
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This page is a prompt to start a conversation, not tax or legal advice, and states no tax-law specifics as fact. A consult session does not by itself create an ongoing engagement. We do not promise specific outcomes or savings. Kohari Gonzalez Oneyear & Brown PLLC — Charlotte, NC.

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