LT11 Notice – IRS Final Notice of Intent to Levy and Right to a Hearing (What It Means and What to Do)
If you received an LT11 notice from the IRS, this is a final warning before enforcement begins.
The IRS is informing you that it intends to levy your assets—such as wages, bank accounts, or other income—and you have a limited time to respond.
This notice also gives you an important legal right: the ability to request a Collection Due Process (CDP) hearing.
Taking action immediately can help you stop or delay IRS enforcement.
What Is an LT11 Notice?
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An LT11 notice is an official IRS Final Notice of Intent to Levy and Notice of Your Right to a Hearing.
It means: -
You have unpaid taxes
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Previous notices have gone unresolved
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The IRS is preparing to take enforcement action
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You have a limited window to request a hearing
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This notice is one of the last steps before the IRS can legally seize your assets.
Why Did You Receive an LT11 Notice?
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You may receive an LT11 notice if:
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You have an outstanding tax balance
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You did not respond to prior notices (CP14, CP501, CP503, CP504)
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No payment arrangement has been established
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The IRS has escalated your case to enforcement
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At this stage, the IRS considers your case unresolved and is moving forward.
What Happens If You Ignore an LT11 Notice?
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Ignoring an LT11 notice can result in immediate enforcement actions.
The IRS may: -
Garnish your wages
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Levy your bank accounts
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Seize income sources
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Enforce federal tax liens
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Take other collection actions
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Once enforcement begins, reversing it becomes more difficult.
What Should You Do Immediately?
Time is critical when dealing with an LT11 notice.
- Read the notice carefully
- Identify your response deadline
- Verify the amount owed
- Gather financial documents
- Take action immediately
Your Legal Right: Collection Due Process (CDP) Hearing
You have the right to request a CDP hearing within a limited timeframe.
A CDP hearing can:
- Delay IRS enforcement
- Allow you to challenge the IRS action
- Provide time to negotiate a resolution
If You Agree:
- Pay the balance in full
- Set up a payment plan
- Apply for IRS relief programs
If You Disagree:
- Request a CDP hearing
- Provide documentation
- Seek legal representation
Your Tax Relief Options After an LT11 Notice
Even at this stage, you may qualify for IRS programs:
- Installment agreements
- Offer in Compromise
- Penalty abatement
- Currently Not Collectible status
These options must be handled properly to stop or reduce enforcement.
LT11 vs CP90 – What’s the Difference?
Both LT11 and CP90 are final notices of intent to levy.
Key differences:
- LT11 is often issued with stronger emphasis on hearing rights
- CP90 is commonly used for Social Security levy situations
- Both provide the right to request a CDP hearing
In both cases, immediate action is required.
Why Work With a Tax Attorney for an LT11 Notice
At this stage, legal representation is highly important.
A tax attorney can:
- File and manage your CDP hearing request
- Communicate directly with the IRS
- Stop or delay enforcement actions
- Develop a strategic resolution plan
- Protect your legal rights
Handling an LT11 notice incorrectly can lead to asset seizure.
Why Tax Law Advocates
- Licensed tax attorneys, not a call center
- Decades of experience with IRS cases
- Nationwide representation
- Proven IRS negotiation strategies
- Personalized legal approach
We act quickly to protect your income, assets, and financial future.
Real Client Scenarios
Case Example 1 – Levy Prevented Through CDP Hearing
A client received an LT11 notice and faced imminent wage garnishment. We filed a timely CDP request and stopped enforcement.
Case Example 2 – Payment Plan Negotiated
We negotiated an installment agreement that prevented IRS collection actions.
Case Example 3 – Liability Reduced
We reviewed the case, identified discrepancies, and reduced the total tax burden.
Results vary depending on individual circumstances.