Despite sending several reminders, the IRS still has not received payment for your overdue taxes and is sending a notice intending to issue a levy.

This is a severe notice, and you must contact the IRS immediately. Otherwise, they will begin pursuing aggressive levies, complicating matters and further increasing your tax debt with additional penalties.

• Do you agree with the amount the IRS claims you owe?
  • If you disagree, you have the right to dispute the IRS.
• Do you have the means to pay the full amount?
  • If paying in full would create a financial hardship, you may qualify to settle the debt for less than the full amount. You may also qualify for a payment plan.
• Is this your first time receiving a tax penalty?
  • You may qualify to eliminate some of those penalties through the first-time penalty abatement program.
• Do you want to appeal the IRS levy?
  • You have the right to request a Collection Due Process Hearing. Complete and mail Form 12153 to the IRS by the printed due date.

If you agree with the balance due and have the means to pay it, paying as soon as possible will help you avoid additional interest, penalty charges, and levies.

If you do not respond or pay your back taxes within 30 days of the LT11, the IRS intends to seize your property or rights to property. This includes:

• Wages and other income
• Bank accounts
• Personal and business assets
• Social Security benefits
• Alaska Permanent Fund Dividend and state tax refund

However, if you wish to appeal this levy action, you have the right to request a hearing and provide your reasoning. The IRS may still file a tax lien at this time, and for seriously delinquent tax debt, they may also deny or revoke your United States passport.

IRS LT11 includes:

• Amount Due Immediately
• Payment Deadline
• Intent to Seize Your Property or Rights to Property
• Right to Request a Collection Due Process Hearing
• Payment Options
• Failure-To-Pay Penalty and Interest
• IRS Contact Information

IRS Letter 1058 and LT11 provide the same warning of the agency’s intent to levy a taxpayer’s assets. The key difference is that LT11 is sent from the Automated Collection System (ACS), and LT1058 is issued by the Revenue Officer (RO) handling your case. Therefore, these two IRS letters will read differently but will communicate the same information, next steps, and IRS collection actions if you do not respond.

Receiving an IRS LT11 Notice can be alarming, but you have options to protect your assets and resolve your tax situation. This Notice of Intent to Levy is the IRS’s last warning before they can begin seizing your property, bank accounts, or wages – but it also opens a critical 30-day window where you can take action to prevent collection activity. It’s important to understand your rights and available options, such as payment plans or an Offer in Compromise during this period.

The IRS LT11 can be disputed, but you must act quickly. You have 30 days from the notice date to request a Collection Due Process (CDP) hearing using Form 12153. This hearing allows you to discuss payment alternatives, challenge the amount owed, or present your case for why the levy should not proceed.

While the CDP hearing is pending, the IRS generally cannot seize your assets. However, if you miss the 30-day window, your options become more limited, though you may still qualify for an equivalent hearing.

As the IRS LT11 is an exceedingly urgent and severe notice, it is highly recommended that you work with a trusted tax professional. With experienced pros on your side, your case dispute or negotiation for a lower tax liability has a higher chance of succeeding. Get started with a free consultation today!

IRS Form 12153 – Request for a Collection Due Process or Equivalent Hearing – is your formal way to appeal specific IRS collection actions. This crucial form allows you to dispute a tax levy or lien notice and request a hearing with the IRS Independent Office of Appeals.

Filing within 30 days of receiving a collection notice temporarily halts most IRS collection activities. It allows you to present alternative payment options, challenge the amount owed, or demonstrate why the collection action would cause financial hardship. Form 12153 must include specific information about your tax situation and the reasons for your appeal.