IRS Notice LT11
Final Notice of Intent to Levy and a Right to a CDP Hearing
IRS Notice LT11 is a final warning that the IRS intends to levy (seize) your property or rights to property. This includes things like wages, bank accounts, Social Security, and other income.
This Notice informs you of your right to a Collection Due Process Hearing. This is a very important notice providing a very limited time to file a timely appeal. A phone call to the IRS does NOT extend the deadline to timely appeal. By timely appealing this notice, the IRS is prohibited from pursuing collection action against you for the balance due referenced in the notice AND you are provided rights to Tax Court review if the IRS fails to follow the law, a very powerful weapon to utilize during negotiations with the IRS.
It is highly recommended that you contact a tax lawyer to discuss your appeal rights immediately upon receiving this notice.
▸ Why Did I Receive LT11?
You received this notice because:
You have an unpaid tax balance
The IRS has sent multiple prior notices (like CP14 or CP501)
You haven’t arranged payment or responded
The IRS is preparing to enforce collection through levy or garnishment
This notice is nearly identical in purpose to CP90, but is sent under a different tracking system.
▸ What’s Included in the LT11?
The notice will explain:
The amount you owe (tax, penalties, and interest)
That the IRS intends to levy your income or assets
Your legal right to request a CDP hearing within 30 days
Steps to pay, set up a payment plan, or appeal
▸ What Happens If I Ignore It?
If you don’t respond within the 30-day window:
The IRS can and will begin seizing assets, including:
Wages (wage garnishment)
Bank accounts
Social Security income
Business income
Penalties and interest will continue to grow
You’ll lose the right to stop the levy through a CDP hearing
▸ When to Call a Tax Attorney
An LT11 notice is a red-alert situation. If you’re receiving this, the IRS is ready to take your money or property. A tax attorney can:
Immediately stop the levy by requesting a CDP hearing
Help you understand your rights and evaluate your options
Negotiate a payment plan, settlement, or hardship status
Represent you in hearings or communications with the IRS
▸ Protect Your Finances Before It’s Too Late
IRS enforcement can move quickly once this notice is issued. If you’ve received LT11, call Scammahorn Law Firm at (903) 595-1000 now to schedule a consultation and protect your income and property. You can also reach us by filling out this quick form.
