IRS Notice Guide
IRS LT11 Notice — What It Means and What To Do
Receiving an IRS LT11 notice can feel overwhelming. This guide explains what the notice means, what the deadlines are, and what options exist for penalty relief.
Response Deadline
The IRS expects a response within 30 days for Collection Due Process (CDP) hearing request. Acting before this deadline preserves all relief options and prevents escalation to the next collection stage.
What This Notice Means
This is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing under IRC Section 6330. The IRS intends to seize your wages, bank accounts, or other property. You have the right to request a Collection Due Process (CDP) hearing before the IRS Independent Office of Appeals within 30 days.
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Common Penalties on This Notice
Failure to Pay (FTP)
Interest
Potential Levy and Seizure Action
First Time Abate (FTA) May Apply
Penalties on LT11 notices are often eligible for First Time Abate relief under IRM 20.1.1.3.6.1. Taxpayers with a clean 3-year compliance history may qualify for full penalty removal.
FTP penalties may be raised as an issue during a CDP hearing. First Time Abate can be requested as part of the hearing or independently.
What To Do After Receiving a LT11 Notice
File Form 12153 (Request for CDP Hearing) within 30 days of the notice date — this deadline cannot be extended
A timely CDP request generally prevents levy action until the hearing is resolved
Gather all financial documentation and supporting evidence
Consider payment alternatives: installment agreement, Offer in Compromise, or Currently Not Collectible status
Consult a tax professional or Low Income Taxpayer Clinic immediately
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Frequently Asked Questions
What is a Collection Due Process (CDP) hearing?
A CDP hearing is conducted by the IRS Independent Office of Appeals. It allows you to challenge the proposed levy, propose alternatives (such as an installment agreement or Offer in Compromise), and raise certain issues about the underlying tax liability.
What happens if I miss the 30-day CDP deadline?
You lose the right to a CDP hearing and cannot petition the Tax Court to review the determination. You may still request an Equivalent Hearing within one year, but it does not prevent the IRS from proceeding with levy action.
Does filing Form 12153 stop the levy?
Yes. A timely CDP hearing request generally suspends levy action until the hearing is completed and any Tax Court petition period expires.
Have a LT11 notice? Check your penalty eligibility.
Can the IRS seize my home?
The IRS can file a lien against real property and, in extreme cases, seize and sell real estate. However, this requires additional approvals and is less common than wage or bank levies.
What issues can I raise at a CDP hearing?
You can raise collection alternatives, challenge the appropriateness of the levy, request penalty abatement, and in some cases challenge the underlying tax liability if you did not have a prior opportunity to do so.
Can I represent myself at a CDP hearing?
Yes. However, given the complexity and the stakes involved, many taxpayers choose to have a tax professional, enrolled agent, or attorney represent them.
What is the difference between a CDP hearing and an Equivalent Hearing?
A CDP hearing must be requested within 30 days and provides the right to petition Tax Court. An Equivalent Hearing can be requested within one year but does not provide Tax Court review and does not suspend levy action.
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