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How to Respond to an LP61 IRS Notice

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Last updated 10/30/2024 by
Silas Bamigbola
Fact checked by
Ante Mazalin
Summary:
The LP61 IRS Notice is an informational request sent to employers when the IRS needs details about a current or former employee. It is not related to tax errors or unpaid taxes but is used to verify employment status or gather additional information. Employers are expected to respond by completing Form 15106 or by calling the number on the notice. Failing to respond promptly may lead to further inquiries from the IRS.
Receiving any notice from the IRS can cause concern, but the LP61 IRS Notice is a routine request for information rather than a tax-related problem. It typically asks for employment details about a current or former employee and requires a timely response from the employer. This notice is not a bill, nor does it indicate any tax issues, but it is essential to address it promptly to avoid further complications.
In this article, we’ll walk through the purpose of the LP61 Notice, explain how to respond, and offer guidance on what to do if you need assistance. Properly addressing the LP61 Notice can prevent unnecessary delays and ensure smooth communication with the IRS.

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What is an LP61 IRS notice?

The LP61 IRS Notice is a formal request from the IRS for information about an employee. This type of notice is usually sent to employers when the IRS needs to verify details about a current or former employee’s employment history. This information may be used for various purposes, such as confirming wages reported on tax returns or ensuring compliance with employment tax laws.
The LP61 Notice is generally accompanied by Form 15106, which the employer must complete. This form includes questions about the employee’s dates of employment, job status (whether they are still employed or terminated), and other relevant details. Employers are required to fill out the form and return it to the IRS within 30 days of receiving the notice.
The LP61 Notice is not related to tax liabilities or errors on the employer’s part; rather, it is a routine request for information. However, failure to respond could lead to further inquiries or complications.

Pro Tip

Set up IRS account alerts online to get real-time notifications on any changes to your tax return or account. This helps you stay updated on adjustments and due dates.

Why you might receive an LP61 notice

Employers may receive an LP61 Notice for several reasons, most of which are tied to the IRS needing to clarify employment details. Common reasons include:
  • Verification of employment: The IRS may need to confirm whether an individual is currently or was previously employed by your business. This verification ensures the accuracy of the individual’s tax records.
  • Audit purposes: Sometimes, the IRS may be conducting an audit or investigation where they require employment information to verify tax returns or other documentation provided by the employee.
  • Missing or incomplete data: In cases where the IRS does not have sufficient records about an individual’s employment history, they may issue an LP61 Notice to gather the necessary information.
The notice serves as a tool for the IRS to collect information that helps them ensure tax laws are being followed properly. While receiving an LP61 Notice may seem alarming, it is typically part of routine procedures aimed at keeping employment records accurate.
Struggling with IRS notices? If you’ve received an IRS letter and aren’t sure how to handle it, you might want to explore professional tax relief options. Optima Tax Relief has helped thousands of people resolve their tax issues and get back on track with the IRS. Learn more about how they can assist you with your situation.

How to respond to an LP61 IRS notice

Steps to take when responding to the LP61 notice

Responding to the LP61 Notice is straightforward but requires attention to detail to avoid any misunderstandings. Here are the steps you should follow:
  • Read the notice carefully: The notice will outline the information the IRS is requesting and the actions you need to take.
  • Complete Form 15106: This form will be attached to your notice and will ask for details about the employee in question. You will need to provide accurate information about their employment dates, status, and other relevant data.
  • Respond within 30 days: The IRS typically provides a 30-day window for employers to submit the completed Form 15106 or provide the requested information over the phone. Missing this deadline may result in further inquiries from the IRS.
  • Use the provided envelope: In most cases, the IRS will include a prepaid envelope for returning the completed form. Make sure to send the form in the provided envelope or contact the IRS using the phone number on the notice if you have questions or prefer to respond by phone.
It is crucial to ensure that all information provided is accurate and complete to avoid delays or the need for additional correspondence with the IRS. Responding within the given timeframe will help close the matter efficiently.

Common mistakes to avoid when responding

When dealing with an LP61 Notice, avoiding common mistakes can save time and prevent follow-up requests from the IRS. Here are some pitfalls to watch out for:
  • Providing incomplete information: Ensure that every section of Form 15106 is filled out completely and accurately. Missing details can lead to delays or additional questions from the IRS.
  • Ignoring the deadline: Employers have 30 days to respond to an LP61 Notice. Failing to meet this deadline can result in further IRS contact and possibly a more in-depth investigation.
  • Failing to verify details: Double-check all employment records before submitting the form to ensure accuracy.

Pro Tip

Respond to the LP61 notice as soon as possible to avoid any delays or additional inquiries from the IRS. Prompt action ensures smoother communication and avoids complications.

What happens if you don’t respond to the LP61 IRS notice?

Ignoring an LP61 Notice can lead to more serious actions from the IRS, even though the notice itself is informational. Here’s what could happen if you fail to respond:
  • Further IRS contact: The IRS may follow up with additional notices or requests for information if they do not receive a response within the allotted time frame.
  • Possible penalties: While the LP61 Notice itself does not carry penalties, a failure to respond could lead the IRS to open an inquiry into your business’s compliance with employment tax laws, which could result in penalties.
  • Extended investigations: The IRS may initiate further investigations into your payroll records or other employment practices if they suspect non-compliance.

Pro Tip

Double-check employee records before submitting Form 15106 to ensure all information provided is accurate and complete. This helps prevent follow-up requests from the IRS.

What should you do if you need help responding?

If you are uncertain about how to respond to the LP61 Notice or need assistance with gathering the required information, here are some options:
  • Consult a tax professional: Certified public accountants (CPAs) or tax attorneys can help you navigate the process and ensure that your response is complete and accurate.
  • Contact the IRS directly: The LP61 Notice will include a phone number that you can call to speak with an IRS representative. They can provide clarification or guide you through the steps needed to respond.
  • Use the IRS website: The IRS website offers resources and tools, such as the Interactive Tax Assistant, that can help you understand your notice and provide guidance on how to respond.
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Frequently asked questions

What is the purpose of the LP61 IRS notice?

The purpose of the LP61 IRS Notice is to request information from employers about a current or former employee. It allows the IRS to verify employment details, often for auditing or compliance purposes. This notice is not related to any specific tax liability or error; it is simply an informational request to ensure accurate records.

How do I know if the information requested relates to a current or former employee?

The LP61 Notice will specify whether the IRS is seeking information about a current or former employee. The notice typically includes the employee’s name and other identifying details. Employers should carefully review their employment records to verify the status of the employee in question before responding.

Can I respond to the LP61 notice online?

No, the LP61 Notice cannot typically be responded to online. The IRS includes Form 15106 with the notice, which needs to be filled out and mailed back in the provided envelope. Alternatively, employers can contact the IRS using the phone number provided in the notice to submit the requested information by phone.

What happens if the information requested is not available?

If you do not have the information requested in the LP61 Notice, it’s important to contact the IRS directly using the phone number provided. You may be able to explain the situation and potentially receive guidance on how to proceed. Failing to respond to the notice without contacting the IRS could lead to further inquiries or complications.

Will there be penalties if I do not respond to the LP61 notice?

While the LP61 Notice itself does not typically carry direct penalties, failing to respond could result in further IRS inquiries. If you ignore the notice or miss the 30-day deadline, the IRS may begin investigating your employment tax compliance, which could lead to penalties. It is always advisable to respond promptly to avoid these issues.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • The LP61 IRS Notice is an information request, not a bill or accusation.
  • Employers must respond by completing Form 15106 or calling the IRS within 30 days.
  • Failing to respond could result in further IRS contact or penalties.
  • Consult a tax professional if you are unsure how to respond.

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How to Respond to an LP61 IRS Notice - SuperMoney