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IRS Letter 11: Final Notice of Intent to Levy

Letter 11 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing, similar to Letter 1058, LT11, and CP90. It is the critical 30-day pre-levy notice required by IRC Section 6330. Letter 11 is most commonly issued in specif

By Sarah Mitchell·3 min read·Updated April 23, 2026
Critical Urgency
Letter 11 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing, similar to Letter 1058, LT11, and CP90. It is the critical 30-day pre-levy notice required by IRC Section 6330. Letter 11 is most commonly issued in specific case types or by specific IRS units. The substantive rights and deadlines are the same as other Final Notices of Intent to Levy.

Your 30-day Collection Due Process window

Within 30 days of Letter 11, a Collection Due Process hearing can be requested. Filing halts levy action pending the hearing. At the hearing, an independent Appeals officer reviews your case and has authority to approve collection alternatives: installment agreements, Offers in Compromise, Currently Not Collectible status.

Response options

Within 30 days, several resolution options are still available: a Collection Due Process hearing (the strongest protection — properly requested, it halts levy action and opens negotiation with an independent Appeals officer), full payment of the balance, an installment agreement, an Offer in Compromise, or Currently Not Collectible status. Each path has its own qualifying criteria and procedural requirements, and the CDP request in particular has strict format and content requirements — deficient requests are dismissed. Any properly executed resolution stops levy escalation; missed deadlines forfeit the strongest protection (CDP) entirely.

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Frequently asked questions

Is Letter 11 the same as Letter 1058?+

Substantively yes — both are Final Notices of Intent to Levy with 30-day CDP rights. Different form numbers reflect different IRS units or case types.

How do I file for CDP hearing after Letter 11?+

Complete Form 12153 and mail it to the address on Letter 11 within 30 days of the letter date. Use certified mail with return receipt.

Can I still negotiate after missing the 30-day window?+

You lose CDP rights and the associated levy halt, but you can still negotiate directly with the IRS on collection alternatives. An Equivalent Hearing within one year is also available, though with fewer protections.

About the author

S

Sarah Mitchell

Consumer Affairs Editor · Fresh Start Division Editorial

Sarah Mitchell is the Consumer Affairs Editor at Fresh Start Division. She reports on predatory tax resolution practices, consumer protection, and advocacy for taxpayers navigating the IRS.

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