IRS LT11 - Final Notice Before Levy: What To Do Now

An LT11 — Notice of Intent to Levy and Notice of Your Right to a Hearing — is the final letter in the IRS collection sequence. It arrives after multiple prior notices (CP14, CP501, CP503, CP504) have been sent and ignored. The LT11 means the IRS is formally notifying you that, in 30 days, they will begin seizing your assets: bank accounts, wages, Social Security benefits, retirement accounts, and in some cases, your home. This is the last stop before enforced collection. You still have rights — including the right to a Collection Due Process (CDP) hearing — but those rights are time-limited.

The clock: this notice generally carries a 30 days response window. Rights and options expire with it — the date on the letter controls, not the day you found it.

Do this, in order

1. Read the entire notice — it explains your right to a Collection Due Process (CDP) hearing and your deadline to request one
2. Call a practitioner immediately — this is not a do-it-yourself situation if assets are at risk
3. Request a CDP hearing using Form 12153 within 30 days of the notice date — this stops all levy action while your case is being reviewed
4. Explore resolution options: installment agreement, Offer in Compromise, currently-not-collectible status, or penalty abatement
5. Do not call the IRS and promise things without representation — what you say can and will be used to enforce collection

Straight answers

What can the IRS actually take with an LT11 levy?

The IRS can levy (seize) funds from your bank account, garnish your wages (continuously, until the debt is paid), take your Social Security benefits, seize retirement accounts (IRA, 401k), and in rare cases, seize and sell your home or vehicle. They cannot take unemployment benefits, workers' compensation, or certain pension income below a protected threshold. The levy is not a one-time event — a wage garnishment continues with every paycheck until the debt is satisfied or released.

What is a Collection Due Process hearing and do I need one?

A CDP hearing is a formal proceeding where you can challenge the proposed levy before an independent IRS appeals officer. You can dispute the underlying tax liability (if you never had a prior opportunity), propose a collection alternative (installment agreement, Offer in Compromise), or argue that collection would cause economic hardship. If you file Form 12153 within 30 days, the levy is suspended while your case is heard. Yes, you almost certainly need one.

Can the LT11 be stopped after the 30 days?

Once the 30-day CDP window closes, the IRS can proceed with levy. You may still be able to request an Equivalent Hearing (which reviews your case but does not suspend collection), or you can contact the IRS to negotiate a payment arrangement directly. But at this stage, enforcement has begun — bank levies can happen within days. Professional representation is strongly recommended.

Where this sits in the machine

This notice belongs to the collections stage of the IRS process. Understanding the stage matters more than the single letter — read IRS Collections: The Enforcement Arm for the map, and the letter-by-letter anatomy in the firm's notice decoder for LT11.

What representation changes

This is the arena where representation pays for itself most directly: a timely CDP request stops a levy while the case is heard, and the right resolution is chosen from your numbers — reasonable collection potential, statute dates, priorities — not from fear.