---
title: What is a LTR484C Notice?
description: Learn about IRS Letter 484C, understand why your proposed installment agreement payment was rejected, and discover your next steps for compliance.
---

[The Learning Center | DiMercurio Advisors ](https://www.dimercurioadvisors.com/learning-center)

# [What is a LTR484C Notice?](https://www.dimercurioadvisors.com/learning-center/tax-notice-library/ltr484c)

 Written by [Nate Richards EA](https://www.dimercurioadvisors.com/learning-center/author/nate-richards) | Jan 01, 2018

Receiving a tax notice or letter is never a pleasant experience. It can be confusing and frustrating if you don't understand why you received the notice in the first place.  That's why we wrote [The Ultimate Guide to Tax Notices](https://www.dimercurioadvisors.com/the-ultimate-guide-to-tax-notices) and created a [tax notice library](https://www.dimercurioadvisors.com/learning-center/tax-notice-library) filled with the most common tax notices and letters you might receive.  We believe the process of staying compliant with your taxes should be as effortless as possible.

### General Information

- **What is the notice number?**  LTR484C
- **What government agency sends this notice? ** The Internal Revenue Service (IRS)
- **What is this notice about?  **The IRS cannot accept your proposed monthly payment for an installment agreement. However, they are offering a higher payment option instead.
- **What should you do if you receive this notice?** If you accept, sign and return Form [433D](https://www.irs.gov/forms-instructions-and-publications?find=433-D&items_per_page=25&order=natural_sort_field&sort=asc) (or follow other steps if paying by check). If you cannot accept, the IRS requires detailed financial information before considering a different plan.

### FAQs & Additional Information

- **Does Letter 484C mean my installment agreement is fully denied?** Not necessarily. It means the IRS can’t accept your proposed payment amount but may accept a higher amount or require more documentation.
- **Why is the IRS offering a higher payment instead of the amount I proposed?** The IRS likely reviewed your financial data and believes you can afford more each month.
- **What if I can’t pay the higher amount?** You’ll need to complete and submit Forms [433A](https://www.irs.gov/forms-instructions-and-publications?find=433-A&items_per_page=25&order=natural_sort_field&sort=asc) or [433F](https://www.irs.gov/forms-instructions-and-publications?find=433-F&items_per_page=25&order=natural_sort_field&sort=asc), along with proof of expenses, so the IRS can verify what you can reasonably pay.
- **What happens if I don’t submit the additional forms?** The IRS may continue collection actions, which can include liens or levies.
- **Can I negotiate a lower payment after sending in Form 433A or 433F?** Yes, the IRS will review your financial details and potentially adjust the monthly payment if your records show you truly can’t afford the proposed amount.
- **Why is it important to be thorough when filling out these forms?** Missing or incomplete information can lead to rejection or delays, so it’s best to ensure all details and required documents are included.

### What does it look like?

### How can we help you today?

Are you looking for more information about your tax notice or other challenges?  DiMercurio Advisors has a dedicated team supporting tax notices, audits and more.  We are passionate about ensuring you are well-informed and in control of your tax situation.

 

[View full post](https://www.dimercurioadvisors.com/learning-center/tax-notice-library/ltr484c)

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