IRS Notice LT11 (Letter 1058): Final Notice of Intent to Levy — Your Rights & Options
This is the LAST notice before the IRS seizes your wages, bank accounts, and property. You have 30 days to act.
This is an emergency. If you’ve received IRS Notice LT11 (or Letter 1058), your assets are at immediate risk. Call Global Gate Tax Relief right now at (855) 541-9600 — we stop levies and protect our clients’ assets every single day. Free consultation. No obligation.Received a letter from the IRS? Don’t panic — but don’t ignore it either. Every year, the IRS sends over 200 million notices to taxpayers. Most have strict deadlines, and missing them can cost you thousands in penalties, trigger wage garnishments, or result in a tax lien on your home. This guide explains every type of IRS notice, what each one means, and exactly what to do next.
At a Glance
Notice Type
Final Notice of Intent to Levy & Notice of Your Right to a Hearing
Also Known As
Letter 1058 (same notice, different format)
Urgency Level
CRITICAL — You have exactly 30 days from the notice date
Preceded By
CP504 (Intent to Seize Property)
Followed By
Active levy on ALL assets — wages, bank accounts, property, Social Security
Key Right
You have the right to request a Collection Due Process (CDP) Hearing within 30 days
Action Required
Request CDP hearing AND enter a resolution immediately
IRC Authority
IRC § 6331 (Levy Authority), IRC § 6330 (CDP Hearing Rights), IRC § 6320 (Lien Rights)
Response Deadline
30 days from the notice date — this is a hard legal deadline
Form Needed
Form 12153 — Request for a Collection Due Process or Equivalent Hearing
What Is IRS Notice LT11?
IRS Notice LT11 — also issued as Letter 1058 — is the final notice the IRS sends before it begins seizing your assets. Its full title is “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.” In the simplest terms: the IRS is telling you that, unless you take action within 30 days, it will take your money.
This is not a threat. This is not a bluff. This is a legally mandated notice required by IRC § 6331(d) before the IRS can exercise its levy authority. Once the 30-day window expires and you haven’t responded, the IRS can — and routinely does — garnish wages, freeze bank accounts, seize vehicles, take a portion of Social Security benefits, and even sell real estate.
LT11 represents the end of the IRS notice sequence that began with CP14 (your first bill), continued through CP501 and CP503 (reminders), and escalated with CP504 (intent to levy state refund). If you’re holding LT11, the IRS has been trying to reach you for 4-8 months or longer, and they have determined that voluntary collection has failed.
The one piece of good news: LT11 also triggers your right to a Collection Due Process (CDP) hearing under IRC § 6330. This is your most powerful legal protection — and it stops all levy activity while the hearing is pending. But you must request it within 30 days. Not 31 days. Not “soon.” 30 days from the notice date.
LT11 vs. Letter 1058: Are They the Same Thing?
Yes — LT11 and Letter 1058 are the same notice. They carry identical legal weight, grant the same rights, and authorize the same IRS enforcement actions. The difference is purely administrative:
- LT11 is generated by the IRS’s Automated Collection System (ACS) — the computerized system that manages most collection cases.
- Letter 1058 is generated by an IRS Revenue Officer — a human agent assigned to your case, typically for higher-balance or more complex cases.
Feature
- Issuing Source
- Legal Authority
- Levy Authority
- CDP Hearing Right
- Typical Debt Amount
- How Delivered
LT11
- Automated Collection System (ACS)
- IRC § 6331(d), § 6330
- Full — all assets
- ✅ Yes — 30 days
- Under $250,000
- Regular + certified mail
Letter 1058
- IRS Revenue Officer
- IRC § 6331(d), § 6330
- Full — all assets
- ✅ Yes — 30 days
- Often $250,000+ or complex cases
- Usually certified mail or in-person
Bottom line: Whether you received LT11 or Letter 1058, your situation is the same, your deadline is the same, and your response should be the same. Do not waste time trying to figure out which one you have — take action now.
Why You Received This Notice
You received LT11/Letter 1058 because:
- You have an assessed, unpaid tax liability for one or more tax years
- All prior notices were sent and went unresolved: CP14, CP501, CP503, and CP504
- You have not entered into any resolution arrangement — no installment agreement, no Offer in Compromise, no CNC status
- Your case has been escalated to final enforced collection
Common Reasons Taxpayers Reach This Point
- Ignored earlier notices because they couldn’t afford to pay
- Moved and didn’t update their address — earlier notices were sent to an old address
- Were going through a personal crisis (divorce, job loss, illness) and couldn’t deal with tax issues
- Didn’t open IRS mail because of fear or anxiety
- Mistakenly believed the debt would “go away” or “expire”
- Had a prior installment agreement that defaulted
- Owed self-employment taxes that accumulated over multiple years
What the IRS Can Do After Sending LT11
After the 30-day window expires and you haven’t responded, the IRS can take all of the following actions — simultaneously if they choose:
Wage Garnishment
The IRS can order your employer to withhold a significant portion of your paycheck and send it directly to the IRS. Unlike other creditors, the IRS does not need a court order. The amount exempt from levy is calculated based on your filing status and number of dependents — for many taxpayers, the IRS takes 70-85% of their paycheck. This continues with every paycheck until the debt is paid or a resolution is reached.
Bank Account Freeze (Bank Levy)
The IRS sends a levy notice to your bank. Your bank immediately freezes all funds in your account up to the amount owed. The bank holds the funds for 21 days (giving you time to resolve the issue), then sends the money to the IRS. This applies to checking, savings, money market, and CD accounts. Multiple banks can be levied simultaneously.
Seizure of Vehicles and Personal Property
The IRS can seize and sell your vehicles, boats, motorcycles, and other tangible personal property. They’ll typically send a Notice of Seizure, take physical possession, and sell the property at auction. The proceeds are applied to your tax debt. This is less common than wage garnishment or bank levies but does happen, especially for higher-balance cases.
Real Estate Seizure
In extreme cases, the IRS can seize and sell your home or other real property. This requires additional internal IRS approvals and is typically reserved for debts exceeding $100,000. A federal tax lien must be in place first. The IRS must provide a minimum of 10 days’ notice before the sale.
Real Estate Seizure
In extreme cases, the IRS can seize and sell your home or other real property. This requires additional internal IRS approvals and is typically reserved for debts exceeding $100,000. A federal tax lien must be in place first. The IRS must provide a minimum of 10 days’ notice before the sale.
Social Security Garnishment
Under the Federal Payment Levy Program (FPLP), the IRS can take up to 15% of your Social Security benefits every month. This applies to retirement, disability, and survivor benefits. There is no minimum amount that must be left — the 15% is taken regardless of how small your benefit is.
Federal and State Tax Refund Seizure
Any future federal or state tax refunds will be automatically intercepted and applied to your debt. This happens without additional notice once a levy is in place.
Accounts Receivable and Business Income
If you’re self-employed or own a business, the IRS can levy your accounts receivable — meaning your clients and customers are ordered to send payments directly to the IRS instead of to you. This can cripple a business overnight.
Third-Party Payments
The IRS can contact anyone who owes you money — clients, customers, tenants, insurance companies — and order them to pay the IRS instead of you. This is done via a third-party levy (Form 668-A).
Passport Revocation
For seriously delinquent tax debt exceeding $62,000 (2025 threshold), the IRS can certify your debt to the State Department, which will deny, revoke, or limit your passport. This can prevent international travel.
What the IRS CANNOT Do
Even at the LT11 stage, the IRS has limits:
Seize assets before the 30-day window expires
IRC § 6331(d) requires a waiting period
Seize assets if a CDP hearing is pending
IRC § 6330(e) — levy is suspended during CDP
Take your entire paycheck
Must leave an exempt amount based on filing status and dependents
Seize unemployment benefits
Exempt from levy under IRC § 6334
Seize certain disability payments
Workers’ comp and certain VA benefits are exempt
Seize minimum exempt amount of personal property
$11,970 in 2025 under IRC § 6334(a)(2)
Arrest you for not paying
Unpaid taxes are civil, not criminal
Contact you outside of normal business hours
Taxpayer Bill of Rights
Seize property if it creates economic hardship
IRC § 6343(a)(1)(D) — but you must prove it
Your 30-Day Response Timeline: Day-by-Day Guide
The 30-day clock starts from the notice date printed on your LT11, not the date you received it.
Day 1: Read, Understand, and Commit to Action
- Read LT11 completely — note the notice date, amount owed, tax year(s), and the IRS phone number
- Calculate your 30-day deadline from the notice date
- Make the decision right now: you are going to resolve this. Not tomorrow, not next week — you’re starting today.
- Call Global Gate Tax Relief at (855) 541-9600 for a free emergency consultation, or begin gathering your documents if self-representing.
Days 2-5: Gather Your Financial Information
You’ll need this regardless of which resolution path you choose: - Last 3 months of pay stubs or income records - Last 3 months of bank statements (all accounts) - Monthly expense documentation (rent/mortgage, utilities, insurance, medical, transportation, food) - Asset documentation (vehicles, real estate, retirement accounts, investments) - Most recent tax returns (all years) - The LT11/Letter 1058 notice itself
Days 3-7: Prepare and File Form 12153 (CDP Hearing Request)
This is the most critical step. Filing Form 12153 (Request for a Collection Due Process or Equivalent Hearing) within 30 days:
- Legally stops the IRS from levying your assets until the hearing is resolved (IRC § 6330(e))
- Gives you access to an independent IRS Appeals officer
- Allows you to propose a resolution (installment agreement, OIC, CNC)
- reserves your right to petition U.S. Tax Court if you disagree with the outcome
Days 7-14: Choose and Prepare Your Resolution
While the CDP hearing request is processing, prepare your substantive resolution: - Installment Agreement: Determine the monthly amount you can afford; prepare Form 9465 or Form 433-F - Offer in Compromise: Analyze your Reasonable Collection Potential; prepare Form 656 and Form 433-A(OIC) - Currently Not Collectible: Document your financial hardship; prepare Form 433-F or 433-A - Full Payment: Arrange funds if paying in full
Days 14-21: Submit Your Resolution Proposal
Submit your proposed resolution to the IRS or through the Appeals process. If working with a professional, they’ll handle this on your behalf.
Days 21-30: Confirm Receipt and Follow Up
- Verify the IRS received your Form 12153 (check your certified mail receipt)
- If you haven’t received confirmation, call the IRS or have your representative follow up
- Ensure no levy action has been taken (check bank accounts and verify with employer)
After Day 30: CDP Hearing Process
If you filed Form 12153 on time: - The IRS assigns your case to the IRS Office of Appeals - An Appeals officer will contact you (or your representative) to schedule a conference - You’ll present your proposed resolution - The Appeals officer makes an independent determination - No levy can occur while the hearing is pending
Don’t try to navigate this alone.
The CDP hearing process is your last line of defense. At Global Gate Tax Relief, we’ve represented clients in hundreds of CDP hearings with a high success rate. Call (855) 541-9600 today.
The Collection Due Process (CDP) Hearing: Your Most Powerful Protection
The CDP hearing is the single most important right you have at the LT11 stage. Here’s everything you need to know:
What Is a CDP Hearing?
A Collection Due Process hearing, established under IRC § 6330, is a formal proceeding before an independent IRS Appeals officer (someone who was not involved in your original collection case). The Appeals officer reviews the IRS’s proposed collection action and considers alternatives.
What Can You Raise at a CDP Hearing?
- Challenge the underlying tax liability (if you didn’t have a prior opportunity to dispute it)
- Propose alternative collection methods — installment agreement, OIC, CNC, partial payment plan
- Argue the IRS didn’t follow proper procedures
- Argue the levy creates economic hardship under IRC § 6343(a)(1)(D)
- Raise spousal defense (innocent spouse relief under IRC § 6015)
- Present new financial information the IRS didn’t have
How to Request a CDP Hearing
- Complete Form 12153 — “Request for a Collection Due Process or Equivalent Hearing”
- Mail it to the IRS address listed on your LT11 notice
- Send certified mail, return receipt requested — this creates proof of timely filing
- File within 30 days of the LT11 notice date — this is a hard legal deadline
What Happens During the Hearing?
CDP hearings are typically conducted by telephone (or sometimes by correspondence). The process:
- Appeals officer reviews your case file
- ou (or your representative) present your position and proposed resolution
- You submit supporting financial documentation
- The Appeals officer evaluates your proposal against IRS collection alternatives
- The officer issues a Notice of Determination — either accepting your proposal, modifying it, or sustaining the levy
What If You Miss the 30-Day Deadline?
If you miss the 30-day CDP deadline, you can still request an Equivalent Hearing within one year of the LT11 notice date. However, an equivalent hearing:
- ❌ Does NOT stop levy activity — the IRS can proceed with collection during the hearing
- ❌ Does NOT grant Tax Court petition rights — you lose the ability to go to court
- ✅ Does give you access to an Appeals officer
- ✅ Does allow you to propose a resolution
This is why the 30-day deadline is so critical. A timely CDP request is infinitely more powerful than an equivalent hearing.
Your Resolution Options After Receiving LT11
When in doubt, call the IRS directly at the number on your notice (verify it’s an official IRS number first), or call Global Gate Tax Relief at (855) 541-9600 — we can verify any notice for free.
CP504 vs. LT11 vs. CP90: Comparison
| Feature | CP504 | LT11 (Letter 1058) | CP90 |
|---|---|---|---|
| Position in Sequence | 4th notice | 5th (final) notice | 5th (final) notice |
| Official Title | Intent to Seize Property | Final Notice of Intent to Levy | Final Notice — Intent to Levy & CDP Rights |
| Urgency | 🔴 HIGH | 🚨 CRITICAL | 🚨 CRITICAL |
| What IRS Can Levy | State tax refund only | ALL assets — wages, bank, property, SS | ALL assets — wages, bank, property, SS |
| CDP Hearing Right | ❌ No | ✅ Yes — 30 days | ✅ Yes — 30 days |
| How Delivered | Regular mail | Regular + certified mail | Certified mail only |
| Issued By | ACS (automated) | ACS (automated) | Revenue Officer or ACS |
| Time Before Levy | 30–60 days to LT11 | 30 days to active levy | 30 days to active levy |
| Best Response | Enter resolution | File CDP hearing + resolution | File CDP hearing + resolution |
Common Mistakes to Avoid with LT11
Mistake 1: Missing the 30-Day CDP Deadline
This is the most catastrophic mistake you can make. Missing the 30-day deadline to file Form 12153 means you lose the right to stop the levy and the right to petition Tax Court. You can still request an “equivalent hearing,” but it won’t halt collection. File Form 12153 on Day 1 if possible.An IRS notice is an official letter sent by the Internal Revenue Service to inform you about a change to your tax account, a balance due, an audit, an enforcement action, or another matter requiring your attention. Notices are sent by U.S. mail to the last address on file. Each notice has a specific number (like CP14 or LT11) that identifies what type of action the IRS is taking or requesting.
Mistake 2: Ignoring LT11 Because You Ignored Everything Else
Mistake 3: Calling the IRS to “Explain” Without Filing the CDP Request First
Some taxpayers call the IRS hoping to talk their way out of the levy. While you can and should communicate with the IRS, do not let a phone call replace filing Form 12153. The CDP hearing request is the legal mechanism that stops the levy. A phone conversation is not. File the form first, then talk.
Mistake 4: Assuming You Can’t Afford Professional Help
Tax resolution fees are almost always a fraction of what the IRS will take through levies. If the IRS garnishes 70% of your paycheck for even one month, that’s likely more than the cost of professional representation. Most tax resolution firms (including Global Gate) offer free consultations and payment plans for their services.
Mistake 5: Not Providing Complete Financial Documentation
Whether you’re requesting an installment agreement, OIC, or CNC status, you must provide thorough financial documentation. Incomplete submissions get rejected, wasting precious time. Include all income sources, all bank accounts, all assets, and all monthly expenses with documentation.
Mistake 6: Entering a Resolution You Can’t Maintain
If you agree to an installment agreement you can’t afford, you’ll default — and the IRS can immediately resume levy action without restarting the notice sequence. Be realistic about what you can pay monthly. A smaller payment you can sustain is better than a large payment you’ll default on in 3 months.
Mistake 7: Not Checking for Errors in the Tax Assessment
Even at the LT11 stage, it’s worth verifying that the underlying tax assessment is correct. If the original tax amount is wrong — perhaps due to an IRS error, identity theft, or a CP2000 adjustment you never received — you can challenge the underlying liability at the CDP hearing. This can dramatically change your situation.
Case Study: How Global Gate Stopped an $87,000 Levy in 48 Hours
Client: Small business owner (restaurant), age 52 Tax Debt: $87,000 (payroll taxes — 2022 and 2023) Notice Received: LT11 — Final Notice of Intent to Levy Days Remaining on Deadline: 8 days when client contacted us
The Crisis
Our client operated a small restaurant with 12 employees. He had fallen behind on payroll tax deposits (Form 941) during the post-pandemic recovery period. The IRS assessed $87,000 in payroll taxes, trust fund recovery penalties, and interest across two years.
He had ignored all prior notices — CP14, CP501, CP503, CP504 — because every dollar was going into keeping the restaurant alive. When LT11 arrived, he was 8 days from losing everything: the IRS could garnish his wages, freeze his business bank account (shutting down the restaurant), and levy his personal accounts.
What Global Gate Did
Day 1 (Consultation Day): Client called at 9 AM. By noon, we had completed a Form 2848 (Power of Attorney), obtained his IRS account transcripts, and verified the assessed amounts. By 3 PM, we had prepared Form 12153 (CDP Hearing Request).
Day 2 (Emergency Filing): We filed Form 12153 via fax to the IRS Appeals office (a faster alternative to mail in emergency situations) and simultaneously sent a copy via certified mail as backup. We also called the IRS ACS line to put a hold on the account and confirm receipt of the CDP request.
Result after 48 hours: ✅ Levy legally stopped. The CDP hearing request suspended all collection activity under IRC § 6330(e). The restaurant kept operating. No bank accounts were frozen. No wages were garnished.
Weeks 3-8: We conducted a full financial analysis. The restaurant was profitable but cash-flow constrained. We prepared Form 433-B (Collection Information Statement for Businesses) documenting the business’s financial position.
Months 2-6: During the CDP hearing process, we negotiated a Partial Payment Installment Agreement (PPIA): $1,800/month for 72 months, with the remaining balance (approximately $47,000) to be forgiven when the CSED expired.
Final Outcome
✅ Levy stopped within 48 hours
✅ Restaurant continued operating without interruption
✅ $87,000 debt resolved through PPIA at $1,800/month
✅ Approximately $47,000 in debt to be forgiven at CSED
✅ No federal tax lien filed (negotiated as part of the agreement)
✅ Client remains in compliance with current tax obligations
Timeline
6 months from emergency call to final resolution.
Your situation may be just as urgent. Call (855) 541-9600 — we handle LT11 emergencies every week.
Frequently Asked Questions About IRS Notice LT11
What is IRS Notice LT11?
LT11 is the IRS’s “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.” It is the last notice the IRS sends before it begins seizing your assets. After LT11, the IRS can garnish your wages, freeze your bank accounts, seize your property, and take up to 15% of your Social Security benefits. You have 30 days from the notice date to respond and request a Collection Due Process (CDP) hearing under IRC § 6330.
Is LT11 the same as Letter 1058?
Yes. LT11 and Letter 1058 are the same notice with the same legal authority. LT11 is issued by the IRS’s Automated Collection System (ACS), while Letter 1058 is issued by an IRS Revenue Officer. Both grant the same rights (including CDP hearing rights), impose the same 30-day deadline, and authorize the same enforcement actions. Your response should be identical regardless of which version you received.
How long do I have to respond to LT11?
You have exactly 30 days from the notice date (printed at the top of the letter) to request a Collection Due Process hearing by filing Form 12153. This is a hard legal deadline — missing it means losing your right to stop the levy and your right to petition Tax Court. If you received the notice late due to mail delays, contact a tax professional immediately to explore options.
What happens if I ignore LT11?
If you ignore LT11 and the 30-day window passes, the IRS will begin active enforced collection. This means wage garnishment (potentially 70-85% of your paycheck), bank account freezes, property seizures, Social Security garnishment (up to 15%), and interception of all future tax refunds. The IRS can take these actions simultaneously and without further notice.
Can the IRS really take 70-85% of my paycheck?
Yes. IRS wage levies are calculated using IRS Publication 1494, which exempts only a small portion of your income based on filing status and dependents. For example, in 2025, a single filer with no dependents has approximately $285/week exempt from levy — meaning if you earn $1,500/week, the IRS takes approximately $1,215 (81%). This continues every pay period until the debt is resolved.
What is a CDP hearing and how does it help me?
A Collection Due Process hearing (IRC § 6330) is a formal review of the IRS’s proposed levy by an independent Appeals officer. Filing a timely CDP request (Form 12153 within 30 days) legally stops all levy activity. At the hearing, you can propose alternative resolutions (installment agreement, Offer in Compromise, CNC status), challenge the underlying tax amount, or argue economic hardship. If you disagree with the outcome, you can petition the U.S. Tax Court.
What if I miss the 30-day CDP deadline?
If you miss the 30-day deadline, you can request an Equivalent Hearing within one year of the LT11 date. However, an equivalent hearing does NOT stop levy activity — the IRS can proceed with collection while the hearing is pending. You also lose the right to petition Tax Court. This is why the 30-day deadline is absolutely critical.
Can I stop a levy that’s already started?
Yes, even active levies can be stopped. Options include: (1) entering an installment agreement, (2) submitting an Offer in Compromise, (3) demonstrating economic hardship for CNC status, (4) proving the levy is creating a financial hardship under IRC § 6343(a)(1)(D), or (5) having a tax professional contact the IRS to request a levy release while negotiating a resolution. Bank levies have a 21-day holding period before funds are sent to the IRS — act quickly within that window.
Will the IRS take my Social Security?
Yes. Under the Federal Payment Levy Program (FPLP), the IRS can levy up to 15% of your Social Security retirement, disability, or survivor benefits. There is no minimum benefit amount that’s protected. This levy continues every month until the debt is resolved or the CSED expires. If you depend on Social Security, requesting CNC status or filing a CDP hearing request is essential.
Can the IRS seize my home?
Technically yes, but residential real estate seizure is rare. The IRS must obtain approval from a federal judge, prove the tax is owed, file a federal tax lien, and provide you with 30 days’ written notice of the seizure and sale. In practice, the IRS typically only seizes real estate for very large debts (usually over $100,000) and when other collection methods have failed. However, a federal tax lien on your home is much more common and can create problems when you try to sell or refinance.
What is Form 12153?
Form 12153 is the official IRS form titled “Request for a Collection Due Process or Equivalent Hearing.” You file this form to exercise your CDP hearing rights after receiving LT11, Letter 1058, CP90, or a Notice of Federal Tax Lien Filing. The form asks for the type of tax, the tax period, the proposed collection action you disagree with, and the reason for your hearing request. It must be filed within 30 days of the notice date to stop levy activity.
Can I negotiate my tax debt for less than I owe after receiving LT11?
Yes, through an Offer in Compromise (OIC) under IRC § 7122. Even at the LT11 stage, the IRS will evaluate whether accepting a lesser amount is in the best interest of the government. Many of our clients at Global Gate Tax Relief have successfully negotiated significant reductions even after receiving final notices. The CDP hearing process is often the ideal setting to propose an OIC.
Does LT11 mean the IRS has already filed a tax lien?
Not necessarily, but likely. A federal tax lien and a levy are different things. A lien is a legal claim against your property; a levy is the actual seizure of property. The IRS can file a tax lien at any point after assessment and demand for payment — often as early as the CP504 stage. By the time LT11 is issued, a lien has frequently already been filed. Check public records in your county or request a lien verification from the IRS.
What if the tax amount on LT11 is wrong?
If you believe the underlying tax assessment is incorrect, you can challenge it at the CDP hearing — but only if you didn’t have a prior opportunity to dispute the amount. For example, if you never received a Notice of Deficiency (90-day letter) for that tax year, you can raise the liability issue at the CDP hearing. Gather documentation (corrected W-2s, receipts, proof of payments) and present it to the Appeals officer.
Can I file my own CDP hearing request or do I need a professional?
You can file Form 12153 yourself — it’s a straightforward form. However, the CDP hearing itself is a legal proceeding where the outcome determines whether the IRS can levy your assets. Having professional representation (Enrolled Agent, CPA, or Tax Attorney) significantly increases the likelihood of a favorable outcome. At minimum, file Form 12153 yourself to preserve your rights, then consult a professional about the hearing.
How long does the CDP hearing process take?
From filing Form 12153 to receiving the Notice of Determination, the CDP process typically takes 3-6 months, sometimes longer. During this entire period, the IRS cannot levy your assets (IRC § 6330(e)). This extended timeline actually works in your favor — it gives you time to prepare your resolution proposal, gather documentation, and potentially improve your financial situation.
What if I have multiple LT11 notices for different tax years?
If you’ve received LT11 notices for multiple tax years, file a separate Form 12153 for each notice (or list all years on one form if they reference the same notice). Each tax year’s CDP hearing rights are independent. Ensure you meet the 30-day deadline for each notice. A tax professional can consolidate these into a single resolution strategy during the hearing process.
What to Do Right Now
You have a ticking clock. Every day that passes is one fewer day you have to protect your wages, your bank account, and your property. Here’s what to do in the next 60 minutes:
Step 1: Note Your Deadline
Look at the notice date on your LT11. Count 30 calendar days forward. That’s your absolute deadline. Write it down.
Step 2: File Form 12153 — TODAY if Possible
Download Form 12153 from IRS.gov, complete it, and mail it certified mail, return receipt requested to the address on your notice. If your deadline is less than 5 days away, fax it to the Appeals office and mail a copy as backup.
Step 3: Call Global Gate Tax Relief
We handle LT11 emergencies every week. Our team can file your CDP hearing request, contact the IRS on your behalf, and develop a resolution strategy — often within 24-48 hours of your first call.
Free emergency consultation.
Our team of Enrolled Agents, CPAs, and Tax Attorneys has stopped levies and resolved final notices for thousands of clients. We know exactly what to do because we do it every day.
Even if you plan to pay in full or enter a payment plan, file Form 12153 first. This stops the levy clock and gives you breathing room. You can withdraw the hearing request later if you resolve the matter.
Request a CDP Hearing (DO THIS NO MATTER WHAT) Option 1