What Is an LT11?

LT11 is a final notice of intent to levy with a right to request a Collection Due Process (CDP) hearing. The IRS considers the listed tax debt unresolved. Read the official LT11 and Letter 1058 instructions.

The First Thing to Find Is the Hearing Deadline

A levy CDP notice generally provides a 30-day request period. Locate the last day stated on your notice and verify how it applies. Do not restart the clock from the day you opened the envelope.

Use IRS CDP guidance and Form 12153 to prepare a hearing request when appropriate. Follow the notice's submission instructions and keep a complete copy and proof of timely submission.

What a Timely Request Can and Cannot Do

A timely CDP request generally suspends levy action for the taxes covered while the hearing and applicable judicial review proceed, with statutory exceptions. It does not erase the balance, guarantee a settlement, or stop every possible collection activity. An equivalent hearing requested after the CDP deadline does not provide the same statutory levy protection or ordinary Tax Court review rights.

These distinctions are addressed in the IRS collection appeal procedures. If you may be late, seek prompt advice rather than assuming no options remain.

Build a Response Folder

  • Every page of the LT11 and the envelope.
  • A list of the tax forms and periods shown.
  • Proof of payments and any earlier hearing or agreement.
  • Current income, essential expenses, assets, and debts relevant to an affordable resolution.
  • A copy of the hearing request and its submission confirmation.

Do not wait for a perfect financial package while the hearing-request deadline expires. Identify what must be submitted on time and what supporting material can follow.

A Phone Call Is Not a Hearing Request

Calling to discuss a balance or payment option does not substitute for submitting the required CDP request on time. Keep any negotiations and the appeal deadline on separate tracks.

If your notice is CP504, do not assume these exact hearing instructions apply. Match the identifier and appeal language before acting.