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CRITICAL - LEGAL RIGHTS INCLUDED

IRS Notice LT11: Final Notice of Intent to Levy

This notice gives you legal rights including the right to a hearing before the IRS seizes your assets. Understanding these rights is crucial to protecting yourself.

YOU HAVE LEGAL RIGHTS

Unlike other IRS notices, LT11 includes your right to a Collection Due Process (CDP) hearing. This is a powerful legal protection that can stop the levy and give you time to resolve your case.

What Does LT11 Mean?

The LT11 notice is the IRS's final warning before seizing your assets, but it comes with important legal protections:

  • The IRS intends to levy (seize) your property or rights to property
  • You have the right to a Collection Due Process hearing
  • You have 30 days from the date of this notice to request a hearing
  • Requesting a hearing suspends collection actions

Your Collection Due Process Rights

Right to a CDP Hearing

  • • Request a hearing within 30 days of this notice
  • • Hearing suspends all collection activities
  • • You can present your case to an independent hearing officer
  • • You can propose alternative collection methods

What You Can Challenge at the Hearing

  • • Whether you actually owe the tax
  • • The amount of the tax liability
  • • Whether the levy would create economic hardship
  • • Alternative payment arrangements

Alternative Solutions You Can Propose

  • • Installment agreement (payment plan)
  • • Offer in Compromise (settlement for less than owed)
  • • Currently Not Collectible status
  • • Innocent spouse relief (if applicable)

Critical 30-Day Deadline

YOU MUST ACT WITHIN 30 DAYS

Deadline: You have exactly 30 days from the date of this notice to request your CDP hearing.

What happens if you miss the deadline: You lose your right to a hearing and the IRS can proceed with seizing your assets.

How to request: File Form 12153 (Request for Collection Due Process or Equivalent Hearing) with the IRS office listed on your notice.

Don't Face the CDP Hearing Alone

The Collection Due Process hearing is your most powerful legal protection against IRS collection. Our experienced tax attorneys can help you maximize this opportunity.

How we help with CDP hearings:

File your Form 12153 properly and timely
Prepare comprehensive case documentation
Represent you at the hearing
Negotiate settlement options
Challenge the underlying tax liability
Protect your constitutional rights