LTRS LT11 AND 1058

What Is the IRS LT11 Final Notice of Intent to Levy? 

When the IRS issues an LT11, “Final Notice of Intent to Levy and Your Right to a Collection Due Process Hearing,” it means they are actively preparing to seize your wages, bank accounts, or other property to satisfy a tax debt. This is one of the IRS’s most serious collection letters, and it triggers your strongest rights to stop enforcement—if you act quickly. 

Your Right to File a Collection Due Process Appeal 

The LT11 is not just a warning—it’s a legal requirement. Before the IRS can levy, they must give you notice and the chance to respond. You can stop levy action entirely by filing a Collection Due Process (CDP) appeal. 

This is done by submitting IRS Form 12153, Request for a Collection Due Process or Equivalent Hearing. Once the IRS receives your request, they must halt levy action while the appeal is pending. 

What You Gain by Filing a CDP Appeal Responding to an LT11 with a timely appeal gives you several key protections: 

• Immediate stop to levy activity—the IRS cannot seize assets while the appeal is in process.
• Case transfer to the Office of Appeals—your file moves away from enforcement agents to an independent appeals officer.
• Impartial review—you’ll work with a Settlement Officer who is not part of the collection division.
• Opportunity to resolve the debt—you can propose alternatives such as an installment agreement, offer in compromise, currently not collectible status, or penalty relief.

What Happens After Filing the Appeal Once your CDP request is submitted, your case is essentially “on hold” for several months—typically five to nine—until it is assigned to a Settlement Officer. You’ll then receive a letter scheduling your hearing, usually two to three weeks out. During this entire time, the IRS’s levy authority is suspended. This pause provides time to prepare financial documentation and explore resolution programs. 

What to Expect at the Hearing Hearings are typically conducted by phone. A tax professional can represent you, so you don’t need to speak directly to the Settlement Officer. Before the hearing, it’s critical to decide which resolution program best fits your circumstances. Common options include: 

• Installment Agreement – monthly payments that may be less than the full debt, based on your ability to pay.
• Offer in Compromise – settle for less than the full amount owed if you meet eligibility criteria.
• Currently Not Collectible Status – no payments required while you demonstrate financial hardship.
• Penalty Abatement – removal of certain penalties if you qualify.
• Correcting the Liability – if the IRS assessed tax based on estimates, you can submit actual returns to reduce the debt.

To support these options, you may need to provide a financial disclosure on Form 433-A (individual) or Form 433-B (business), along with proof such as bank statements, pay stubs, loan statements, and receipts for necessary living expenses. 

Why Settlement Officers Are Different Settlement Officers in the Office of Appeals cannot levy your assets. Their role is to review your case objectively and work toward a fair resolution. If you disagree with their decision, you have the right to petition the U.S. Tax Court—an option you don’t get when dealing directly with collection agents. 

Bottom Line: Receiving an LT11 is serious, but it’s also an opportunity. If you respond with a Collection Due Process appeal, you can stop the levy, shift your case to an independent review, and negotiate a resolution on terms you can live with. Acting quickly preserves your rights and protects your income and property.