IRS LT11
Final Notice of Intent to Levy and Notice of Your Right to a Hearing
You have 30 days to request a CDP hearing — or lose the right forever.
Deadline
30 days from notice date to request a CDP hearing
The 30-day CDP deadline is statutory — if missed, you permanently lose the right to a Collection Due Process hearing and most appeal rights against levy action.
Act within days — enforcement is imminent or already in progress.
LT11 is an IRS Final Notice of Intent to Levy. It provides a 30-day window to request a Collection Due Process (CDP) hearing — using Form 12153 — before the IRS can levy wages, bank accounts, or other assets. Missing this deadline permanently forfeits your right to appeal.
What IRS LT11 Means
CP90 / LT11 is the IRS's final warning before they can levy your wages, bank accounts, and Social Security. This is not a reminder — it is the last legal step before enforced collection begins.
What the IRS can levy after CP90/LT11: wages, bank accounts, Social Security benefits, and accounts receivable. Unlike CP504 (which is limited to state refunds), this notice authorizes full enforced collection across all income and asset types.
You have the right to request a Collection Due Process (CDP) Hearing within 30 days. Filing Form 12153 within that window legally suspends all levy action while an independent IRS Appeals Officer reviews your case.
What the IRS Can Do If You Don't Respond
- Levy wages on a continuous basis — a portion of every paycheck until the balance is paid
- Sweep your bank account — taking all available funds in a single action
- Garnish Social Security benefits above the exempt amount
- Levy accounts receivable if you are self-employed or run a business
- Proceed without any further notice once the CDP window expires
- File a federal tax lien if not already in place
What You Should Do Right Now
- 1
Set up a payment plan (installment agreement) — the IRS will release the levy once an agreement is in place
- 2
Submit an Offer in Compromise — settle the balance for less than you owe if you qualify
- 3
Request Currently Not Collectible (CNC) status — suspends collection if paying would cause genuine hardship
- 4
File Form 12153 (CDP Hearing Request) within 30 days to legally halt all levy action while your case is reviewed
Timeline – From First Notice to Levy
CP14 – First balance due notice
CP501 / CP503 – Reminder and urgent reminder
CP504 – Intent to levy your state tax refund
LT11 – Final Notice of Intent to Levy (you are here)
Levy action begins if no response within the 30-day deadline
Resolution Options Available to You
File Form 12153 and present your case to an independent IRS Appeals Officer
Propose a lump-sum settlement for less than the full balance
Negotiate a structured payment plan at the CDP hearing
Demonstrate financial hardship to suspend all collection
Stop levy action through the CDP process
Frequently Asked Questions About IRS LT11
What is a Collection Due Process hearing?
A CDP hearing is a review by the independent IRS Office of Appeals. You can propose any collection alternative — installment agreement, OIC, hardship — and the IRS cannot levy while the hearing is pending.
What happens if I miss the 30-day CDP deadline on LT11?
You permanently lose your right to a CDP hearing. You can still request an 'equivalent hearing' within one year, but it does not stop levy action and you cannot appeal to Tax Court.
Does filing a CDP hearing stop the IRS immediately?
Yes. Filing Form 12153 within the 30-day window legally suspends all levy action until the hearing is resolved. The IRS cannot seize property while a timely CDP request is pending.
Can I challenge the amount owed at a CDP hearing?
If you did not previously receive a statutory notice of deficiency and an opportunity to dispute the liability, you can challenge the underlying tax debt at the hearing.
Professional References
IRC: IRC §6330 — CDP Notice and Hearing Before Levy; Form 12153
IRM: IRM 5.19.9 — Collection Due Process
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