LT11

CDP RightsCritical

Final Notice of Intent to Levy and Your Right to a Hearing

FINAL WARNING. The IRS will begin seizing your assets in 30 days unless you respond.

Response Deadline

30 days from notice date

This is a firm deadline. Missing it means the IRS can levy your bank accounts and wages without further notice. File Form 12153 immediately.

Collection Due Process Rights

This notice grants you the right to a CDP hearing. Filing Form 12153 within 30 days stops ALL IRS collection action while your case is reviewed. This is your opportunity to propose alternatives like an installment agreement or Offer in Compromise.

Request CDP Hearing

What This Notice Means

LT11 is the final notice before the IRS can levy (seize) your bank accounts, wages, and other assets. This notice provides Collection Due Process (CDP) rights, meaning you have 30 days from the date of this notice to request a CDP hearing. Filing for a CDP hearing STOPS all collection action while your case is reviewed. Missing the 30-day deadline means losing the right to petition Tax Court without first paying the tax.

Why You May Have Received This

  • 1Did not respond to prior collection notices
  • 2Balance remains unpaid after multiple notices
  • 3Payment plan was not established or defaulted

Required Actions

1

File Form 12153 within 30 days to request CDP hearing

2

Pay the full balance to stop collection

3

Contact a tax professional immediately

4

Consider all resolution options (IA, OIC, CNC)

Your Options

Use these calculators to understand your situation and explore resolution options.

Consequences If Ignored

  • After 30 days, IRS can levy bank accounts without further notice
  • Wages can be garnished continuously
  • Social Security benefits can be levied (up to 15%)
  • Property can be seized and sold
  • Missing CDP deadline loses important appeal rights

Tips & Best Practices

  • The 30-day deadline is FIRM - do not miss it
  • Filing Form 12153 stops all collection action immediately
  • You can still negotiate an installment agreement or OIC
  • If you miss the 30 days, an equivalent hearing is available for 1 year
  • Get professional help - this is a serious situation

Related Resources

Legal References

IRC § 6330IRC § 6331IRM 5.19.4IRM 8.22

Ready to Take Action?

Our guided workflow will walk you through exactly what to do for this notice, step by step.