Skip to main content
Fresh Start Division

IRS Letter LT11: Final Notice of Intent to Levy

Letter LT11 is a Final Notice of Intent to Levy issued by IRS Automated Collection System (ACS). It is the critical 30-day notice before the IRS can levy wages, bank accounts, retirement accounts, and other property. LT11 is functionally id

By Sarah Mitchell·3 min read·Updated April 23, 2026
Critical Urgency
Letter LT11 is a Final Notice of Intent to Levy issued by IRS Automated Collection System (ACS). It is the critical 30-day notice before the IRS can levy wages, bank accounts, retirement accounts, and other property. LT11 is functionally identical to Letter 1058 (issued by Revenue Officers) and Notice CP90 — all are Final Notices of Intent to Levy with Collection Due Process rights.

Your 30-day Collection Due Process rights

LT11 triggers Collection Due Process rights under IRC Section 6330. Within 30 days of the date on the letter, a Collection Due Process hearing can be requested a CDP hearing. Filing halts levy action pending the hearing. At the hearing, an independent Appeals officer reviews your case and you can propose collection alternatives.

Respond immediately

Acting early in the 30-day window matters — deficient requests filed at the deadline are often dismissed without a chance to correct. The strongest protection is a Collection Due Process hearing, which halts levy action when properly requested and opens negotiation with an independent Appeals officer. Other resolution paths remain available: full payment, an installment agreement, an Offer in Compromise, or Currently Not Collectible status. Each requires meeting specific qualifying criteria. Any properly executed resolution stops the levy sequence; missed deadlines or improperly filed CDP requests forfeit the strongest protections.

What happens after 30 days

After the 30-day window expires, the IRS can levy wages (sending Form 668-W to your employer), bank accounts (sending Form 668-A to your bank), and other property. You lose Collection Due Process rights and can only request an Equivalent Hearing, which has significantly weaker protections. Wage levies are continuous and can capture 50%+ of each paycheck.

Free Eligibility Check

See what IRS relief options you may qualify for

Check my eligibility →

Frequently asked questions

Is LT11 the same as Letter 1058?+

Functionally yes. Both are Final Notices of Intent to Levy with identical 30-day CDP rights. LT11 is typically issued by the Automated Collection System; Letter 1058 by a Revenue Officer. Your response options and deadlines are the same.

How do I file for a CDP hearing?+

Complete Form 12153 (Request for a Collection Due Process or Equivalent Hearing) and mail it to the address on the LT11 letter within 30 days of the letter date. Certified mail with return receipt is strongly recommended.

Does the IRS have to prove anything at a CDP hearing?+

The IRS must verify it followed required procedures. You have the opportunity to raise issues, propose alternatives, or in some cases contest the underlying liability. Most CDP hearings focus on collection alternatives, not liability disputes.

Can I set up a payment plan at the CDP hearing?+

Yes. Proposing an installment agreement, Offer in Compromise, or CNC is the most common resolution at CDP. The Appeals officer has authority to approve these alternatives.

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.

Related on FSD

Free Eligibility Assessment · 2 Minutes

Find out what tax solution you qualify for.

Check my eligibility →