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

Direct answer

LT11 (often paired with Letter 1058) is a final notice of intent to levy. It warns the IRS may take wages, bank funds, or other property, and it includes your right to request a Collection Due Process (CDP) hearing within 30 days.

LT11 is one of the most urgent notices a household can receive. You may still have CDP appeal rights — but the response window is short and levy action can follow if you miss it.

Reviewed August 2026 · Joseph Lancaster, Founder · About the author

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What LT11 means

The IRS believes a balance is collectible and is giving final warning before enforced collection. LT11 also notifies you of your right to a CDP hearing — a formal appeal of the proposed levy and lien filing before the IRS moves forward in most cases.

Collection Due Process (CDP) rights

  • You generally have 30 days from the LT11 date to request a CDP hearing.
  • Filing Form 12153 (Request for Collection Due Process or Equivalent Hearing) preserves appeal rights.
  • A timely CDP request usually stops levy action while the appeal is pending (with exceptions).
  • Missing the deadline can mean losing CDP rights — levy may proceed with limited remaining options.

Urgent steps

  • Note the notice date and CDP deadline on the letter — do not rely on memory.
  • Pull your account transcript immediately — confirm balance, posting sequence, and collection status codes.
  • If you can pay, pay or enter an agreement before levy.
  • If you need time or dispute the balance, consider a timely CDP request or professional help.
  • Compare LT11 to CP504 or CP90 if you received multiple collection notices — sequence matters.

Threat vs actual levy

LT11 is notice of intent — levy may not have happened yet. Your account transcript shows whether levy indicators, federal tax lien filings, or collection status changes have actually posted. Match the letter to the account before you assume the worst or the best.

Related IRS notices

Verify on your IRS transcripts

Notices describe what the IRS intends to do — your account transcript shows what actually posted. Start here:

Common questions

What is the difference between LT11 and CP90?

Both are final notices before levy with CDP rights in many situations. LT11 (Letter 11) and CP90 / Letter 1058 are different forms in the same enforcement family — treat either as urgent and read the specific deadline on your letter.

How long do I have to respond to LT11?

You generally have 30 days to request a CDP hearing from the notice date. Pay or resolve the balance sooner if you can — waiting until day 29 is risky.

Will a CDP hearing stop all collection?

A timely CDP request usually suspends levy while the appeal is pending, but not all collection is frozen in every case. Read your notice and consider professional guidance for your facts.

How do I verify LT11 on my transcript?

Look for notice-related transaction codes (often TC 971 with action codes) and collection status changes on your account transcript. Our transcript codes guide explains common enforcement lines.

Need help responding before collection escalates?

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