An IRS LT11 final notice of intent to levy is the IRS telling you it can start seizing your wages, bank accounts, or other property, and that you have 30 days to act first. It also gives you the right to a Collection Due Process hearing, which is the strongest tool you have right now. Do not let the 30 days run out.<\/p>\n
The letter looks frightening. It is. But it is also a deadline with a clear set of exits, and most people who respond in time keep control of the outcome.<\/p>\n
What Is an IRS LT11 Notice?<\/h2>\n
An LT11 is the IRS's formal notice that it intends to levy your assets and that you have a right to appeal. It is sometimes labeled Letter 1058 instead, and the two serve the same purpose. The notice lists the tax periods owed, the balance, and the date by which you must respond.<\/p>\n
The IRS generally has to give you notice of your right to a Collection Due Process hearing at least 30 days before the first levy for a tax period.<\/p>\n
That means the letter is not a surprise attack. It is the last formal step in a sequence you have likely already ignored once or twice.<\/p>\n
How Did You Get Here? The Notices Before the LT11<\/h2>\n
You reached the LT11 because earlier balance-due notices went unanswered or unpaid. The usual sequence runs through a CP14, then reminders, then a CP501, CP503, and CP504 before the final notice arrives.<\/p>\n
The CP504 is the one that tends to get skipped over in a drawer. It warns that the IRS may levy certain assets, such as state tax refunds, and it comes before the LT11. If you want to understand what that earlier letter means, I wrote about what happens if you ignore an IRS CP504 notice<\/a>. There is also a plain walkthrough of the IRS collection notice sequence<\/a> if you want to see where this letter sits.<\/p>\n One distinction matters here:<\/p>\n That is why the LT11 deserves a different level of urgency.<\/p>\n After the 30 days pass, the IRS can levy your wages, bank accounts, accounts receivable, and other property it can legally reach. A levy is a seizure to pay a debt, which is different from a lien, which is a legal claim against your property. If you want the full contrast, here is the difference between a lien and a levy<\/a>.<\/p>\n The IRS has easier ways to collect than seizing real estate. Wage levies, bank levies, and refund offsets. But seize your home? Rare, and it requires extra steps and approval.<\/p>\n Can the IRS take money from your bank account without notice? Not for the first levy on a tax period. It must send the LT11 (or an equivalent final notice) and wait out the 30 days. After that, the bank gets a levy notice and must hold the funds before sending them to the IRS, so a levy can freeze an account quickly. That window is short, and it is a reason to call a lawyer the day a levy lands.<\/p>\n Your first move is to find the date at the top of the letter and count 30 days forward. Then pick a path. You generally have four.<\/p>\n These paths are not mutually exclusive. The best outcomes often combine a hearing request with a proposed payment arrangement. Use the clock wisely.<\/p>\n A Collection Due Process hearing is your right to have the IRS Independent Office of Appeals review the levy before it happens, and it is the single most protective step the LT11 offers. You request it on Form 12153, and the IRS says a timely request must generally be filed within 30 days of the notice date<\/a>, sent to the address printed on the notice.<\/p>\n Timing is everything. A timely request generally suspends levy action for the tax periods being appealed while Appeals considers the case, per IRS guidance on preparing a request for Appeals<\/a>. That pause is the entire point.<\/p>\n At the hearing, you can propose alternatives to enforced collection, such as an installment agreement or an Offer in Compromise. You may also dispute the amount owed if you did not have a prior chance to do so, according to the IRS Collection Due Process FAQs<\/a>. And if you disagree with Appeals' decision on a timely request, you can generally take the case to Tax Court.<\/p>\n You may still be able to request an Equivalent Hearing. The catch is that the IRS says an Equivalent Hearing does not give you the same right to seek Tax Court review of Appeals' decision, as noted in its Appeals guidance. It also does not carry the same automatic protection against levy.<\/p>\n This is not a fallback to plan around. File on time.<\/p>\n The right resolution depends on how much you owe, what you earn, and what you own. These are the programs that come up most often, and the right one is rarely the first one people try.<\/p>\n\n
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<\/p>\nWhat Can the IRS Take After an LT11?<\/h2>\n
What to Do Within 30 Days of the LT11<\/h2>\n
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Requesting a Collection Due Process Hearing<\/h2>\n
What If You Missed the 30 Days?<\/h3>\n
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<\/p>\nOptions to Resolve the Debt After an LT11<\/h2>\n
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