IRS LT11: Final Notice of Intent to Levy and Notice of Your Right to a Hearing

Your deadline

30 days from the date printed on the notice to request a hearing — not the day it reached you.

After 30 days, an equivalent hearing is still available for one year, without Tax Court review.

How soon to act: Critical

What this notice means

LT11 is an IRS Final Notice of Intent to Levy. 30 days from the date printed on the notice to request a hearing — not the day it reached you. Use Form 12153 before the IRS can levy wages, bank accounts, or other assets. After 30 days, an equivalent hearing is still available for one year, without Tax Court review.

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.

A timely request for a Collection Due Process hearing generally suspends levy for the tax periods covered by the hearing while the hearing and any appeal are pending (IRC §6330(e)(1)). Exceptions apply, including jeopardy levies, levies on state tax refunds, certain employment tax levies, and federal contractor levies (IRC §6330(f)).

How it works

1
30 days from the date printed on the notice to request a hearing — not the day it reached you. File Form 12153.
2
Request a payment plan (installment agreement) — an agreement in place can be grounds to ask the IRS to release a levy
3
Submit an Offer in Compromise — ask the IRS to accept less than the full balance; the IRS decides based on your finances

Other options

Ask whether Currently Not Collectible (CNC) status could pause active collection based on qualifying financial hardship
Follow the hearing-request instructions; see the protections and exceptions explained above (IRC §6330(e)(1); IRC §6330(f)).

If you do nothing

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

Where this notice sits

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

Which sounds like you?

IRS Appeals & CDP Hearings

File Form 12153 and present your case to an independent IRS Appeals Officer

Offer in Compromise

Propose a lump-sum settlement for less than the full balance

Installment Agreement

Negotiate a structured payment plan at the CDP hearing

Currently Not Collectible

Ask about a pause in active collection based on qualifying hardship; offsets and interest may continue

Lien & Levy Release

A timely hearing request generally pauses levy for the periods covered

Common questions

What is a Collection Due Process hearing?

It is an independent Appeals review of certain collection actions; see the protections and exceptions explained above (IRC §6330(e)(1); IRC §6330(f)).

What happens if I miss the 30-day CDP deadline on LT11?

After 30 days, an equivalent hearing is still available for one year, without Tax Court review. An equivalent hearing does not automatically stop levy action.

Does filing a CDP hearing stop the IRS immediately?

Not in every situation; check the notice and the hearing protections and exceptions described above (IRC §6330(e)(1); IRC §6330(f)).

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.