Independent Appeals review
The IRS Independent Office of Appeals reviews the proposed collection action and issues a determination.
IRS Notice LT11 • Final Levy Notice
Received an IRS LT11 notice?
LT11 is a final notice of intent to levy and notice of your right to request a Collection Due Process hearing. The IRS says it intends to seize property or rights to property because overdue taxes remain unpaid.
The hearing deadline is critical. Calling the IRS or booking a professional call does not, by itself, file a hearing request.
There is no fee to book the call. No documents are required when booking. Have every page and enclosure from LT11 available during your call.
Sonya D. Bright, EA
Baytown-Based
Virtual Nationwide Service
What LT11 Means
The IRS is preparing for enforced collection
LT11 generally follows earlier balance-due and collection notices. It satisfies the requirement to notify the taxpayer of the proposed levy and the right to a hearing before most levy action.
A levy is a legal seizure of property. It is different from a federal tax lien, which is a legal claim against property.
Collection Due Process
What a timely hearing request may provide
Collection alternatives
The taxpayer may propose an installment agreement, offer in compromise, currently not collectible status, or another available alternative.
Collection issues
The taxpayer may raise appropriate challenges involving payment application, procedural compliance, or whether the proposed action balances collection needs with intrusiveness.
Liability challenge in limited cases
The underlying liability may generally be challenged only when the taxpayer did not receive a statutory notice of deficiency and otherwise had no prior opportunity to dispute it.
Levy suspension
A timely request generally suspends levy action for the listed periods while the CDP matter is pending, subject to statutory exceptions.
Tax Court review
A timely CDP request may preserve the right to seek U.S. Tax Court review after Appeals issues its determination.
What To Do
Protect the deadline and prepare the right request
Confirm every listed period
Identify each tax year, form, and balance covered by LT11. A hearing request should clearly identify the periods being appealed.
Choose the issues carefully
State the collection alternative or dispute being raised and explain why the proposed levy should not proceed.
Preserve timely filing proof
Use the address or fax number shown on LT11. Keep certified-mail proof, fax confirmation, or another reliable filing record.
Records To Review
Have these available for the call
- Every page and enclosure from LT11
- Earlier CP14, CP501, CP503, and CP504 notices
- Filed returns for all listed periods
- Payment and installment-agreement records
- Recent account transcripts, if available
- Collection financial information
- Prior audit, deficiency, or appeal notices
- Proof of any earlier IRS response
If The Deadline Was Missed
An Equivalent Hearing is not identical to CDP
Equivalent Hearing
A late request may generally be treated as an Equivalent Hearing if submitted within one year from the date of the levy notice.
Important limitation
An Equivalent Hearing generally does not suspend levy action and does not provide the same right to petition the U.S. Tax Court if the taxpayer disagrees with Appeals.
Frequently Asked Questions
IRS LT11 questions
Is LT11 more serious than CP504?
Yes. LT11 generally provides the formal right to request a Collection Due Process hearing before most levy action.
Is calling the IRS enough?
No. A telephone call does not substitute for a timely written CDP request when a hearing is needed.
Do I use Form 12153?
Form 12153 is commonly used. Follow LT11 instructions and identify the tax periods, collection issues, and requested alternative.
Can I dispute the tax amount?
Only in limited circumstances, including when there was no prior opportunity to dispute the underlying liability.
Is there a fee to book?
No. There is no fee to book the call. Professional work requires a separate written engagement.
Can TaxDecoders represent me?
Representation may be offered after the notice, deadlines, account history, compliance status, finances, and hearing issues are reviewed.
Verified Resources
Official IRS information
This page was reviewed on July 26, 2026. Always follow the dates and instructions printed on your actual notice.
Understanding LT11
CDP hearing request
CDP questions
LT11 includes a time-sensitive hearing right.
Book a call with TaxDecoders. Have the complete notice and the exact hearing deadline available during the call.
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