LT11 Notices

An LT11 is a Final Notice of Intent to Levy issued by the IRS Automated Collection System. It carries the same legal weight as a CP90: after 30 days the IRS may levy wages, bank accounts and other property, and within those 30 days you have the right to a hearing that stops the levy and can be reviewed by the Tax Court.

Why the letter says LT11 rather than CP90

The IRS issues the same section 6330 notice from three places. The campus sends a CP90, the Automated Collection System sends an LT11, and a revenue officer assigned to your case sends a Letter 1058. An LT11 tells you your account is being worked by ACS, a centralized phone-and-mail operation, rather than by a named officer.

That has practical consequences. ACS cases move on system timelines, and the person you reach by phone is unlikely to be the one who handles the next call. Everything you agree to should be confirmed in writing, and anything you send should go by a method that leaves a record.

The 30-day hearing right

Within 30 days of the LT11 date you may request a collection due process hearing on Form 12153. A timely request suspends levy action on the listed periods, pauses the collection statute for the same time, and gives you a hearing before the Independent Office of Appeals with Tax Court review if you disagree with the result.

At the hearing you can propose an installment agreement or an offer in compromise, raise innocent spouse claims, and, if you never had a chance to dispute the tax before, contest the liability. A request made after 30 days but within a year gets an equivalent hearing: the same review, but no levy hold and no court.

Resolving it with ACS directly

Many LT11 accounts are resolved without a hearing. If the balance is correct and you can propose a payment plan the IRS will accept, ACS can set up an installment agreement by phone, and an agreement in place before the 30 days run means no levy issues. File the hearing request anyway if there is any doubt: it preserves your rights and can be withdrawn once the account is resolved.

If a levy has already been served

A levy on wages continues until released; a bank levy takes what is in the account on the day it is served, after a 21-day hold. Both can be released when a resolution is in place or when the levy creates economic hardship. The tax levy page covers release, and the notices overview shows where the LT11 sits in the sequence.