The LT11 is another version of the final notice of intent to levy. It's functionally identical to the CP90 and LTR 1058. Different format, different letter series, same legal effect. The IRS intends to levy your assets and you have 30 days to request a Collection Due Process hearing.
If you're confused about why there are three different letters that do the same thing, welcome to the IRS. The CP90 comes from the Automated Collection System. The LTR 1058 comes from Collection. The LT11 comes from a different automated queue. All three satisfy the IRS's legal obligation under IRC Section 6331(d) to provide 30 days' notice before levying.
What the LT11 Authorizes
After the 30-day window expires without a CDP hearing request, the IRS can levy your bank accounts (a one-time grab of whatever is in the account on the day the levy hits), your wages (a continuous levy that takes a portion of every paycheck until the debt is satisfied), your accounts receivable (payments owed to you from clients or customers), your Social Security benefits (up to 15%), retirement accounts, rental income, commissions, and in extreme cases, physical property like vehicles and real estate.
Bank levies are the most common. They're fast, effective, and devastating. The IRS sends a notice to your bank. The bank freezes the funds in your account for 21 days, then sends the money to the IRS. During those 21 days, you can't access the frozen funds. Bills bounce. Automatic payments fail. Employees don't get paid.
The CDP Hearing: Your Shield
Filing a timely CDP request on Form 12153 stops everything. No levies while the hearing is pending. No seizures. No garnishments. That protection lasts until the Appeals Officer issues a determination, which typically takes 6 to 12 months.
During those months, you work with the Appeals Officer on a resolution. Installment agreement. Offer in Compromise. Currently Not Collectible status. Whatever makes sense for your financial situation. The CDP hearing is both a shield against enforcement and a forum for negotiating a deal.
After the 30 Days
If you miss the 30-day window, you can still request an "equivalent hearing" within one year of the LT11 date. But an equivalent hearing does not stop collection. The IRS can levy while the hearing is pending. And if you disagree with the outcome, you can't petition Tax Court for review. The equivalent hearing is better than nothing, but it's a fraction of the protection a timely CDP request provides.
What to Do Right Now
Check the date on your LT11. Count 30 days forward. That's your deadline. If you're inside the window, file Form 12153 immediately. You can work on the details of your proposal after the request is filed. The critical thing is getting the request in on time.
If you're outside the 30-day window, call us anyway. We can still help through equivalent hearings, installment agreements, offers in compromise, and other resolution paths. The situation is harder but not hopeless.
If you're inside the window, call us now at (813) 229-7100. Every day you wait is a day closer to losing your CDP rights.