LT11 Notice: Final Notice Before IRS Levy — What You Must Do Now
The LT11 is not a warning — it is the last step before the IRS begins seizing your assets. You have exactly 30 days from this notice to request a Collection Due Process hearing and halt enforcement.
What Is the LT11 Notice?
Your 30-Day Window: Collection Due Process Hearing
Within 30 days of the LT11 date, you can file Form 12153 to request a Collection Due Process (CDP) hearing with the IRS Office of Appeals. A timely filing generally suspends levy action while the hearing is pending, subject to the applicable notice, deadline, and account facts. This can provide time to present a resolution proposal. Missing this window does not eliminate all options, but it significantly reduces your leverage.
What Happens If You Miss the 30-Day Window?
If you miss the CDP window, you can still request an Equivalent Hearing within 1 year of the LT11 date, but it does not stop levy action. You can also still pursue installment agreements, OIC, or other resolution options — but the IRS can begin enforcement at any time after the 30-day period expires.
What the IRS Can Do After LT11
After the LT11 and the 30-day period, the IRS can: levy wages under the IRS rules that determine the amount exempt from levy, levy your bank accounts, seize state tax refunds, and in extreme cases seize and sell real property. Wage levies are continuous and apply to every paycheck until released.
Resolving an LT11 Situation
The most effective resolutions at the LT11 stage include: requesting a CDP hearing and simultaneously proposing an installment agreement or OIC; demonstrating Currently Not Collectible status due to financial hardship; or paying the full balance. In all cases, working with a tax professional who can communicate directly with the IRS is strongly recommended.
Real-World Example
A freelance graphic designer in Pasadena received an LT11 with a $31,000 balance. She had 22 days left when she contacted us. We immediately filed Form 12153 for a CDP hearing, stopping the pending bank levy. During the hearing process, we submitted a full financial disclosure showing limited ability to pay and proposed an Offer in Compromise. The IRS accepted $8,200 — a 74% reduction.
Tax Relief for LT11 Recipients in Pasadena and LA
If you received an LT11, contact Calculus Tax, Inc. immediately. We serve taxpayers in Pasadena, Los Angeles, Burbank, and all of LA County. Call (213) 468-6170 or visit our office at 1050 W. Alameda Ave., Burbank, CA 91506. Time is critical.
Frequently Asked Questions
Does the 30 days start from when I receive the LT11 or when it was dated?
The 30-day window begins on the date printed on the notice, not the date you receive it. If you receive it late, contact a tax professional immediately — you may still have time to file a CDP request.
Can I stop a levy after the 30-day window?
Yes, but it is harder. You can request an Equivalent Hearing, propose an installment agreement, or submit an OIC. The IRS may temporarily hold enforcement while reviewing a formal proposal, but they are not required to.
What is Form 12153?
Form 12153 is the Request for a Collection Due Process or Equivalent Hearing. Filing it within 30 days of the LT11 date formally requests a CDP hearing and halts all levy action during the hearing process.
What happens at a CDP hearing?
A CDP hearing is conducted by the IRS Office of Appeals, which is independent of the collection division. You can propose installment agreements, OICs, or other resolutions. You can also challenge whether the IRS followed proper procedures.
Can an LT11 be issued if I never received prior notices?
Yes, if the IRS sent notices to your last known address. You may be able to challenge the process if you can demonstrate you never received prior notices, but this requires a formal dispute with supporting documentation.
Will the LT11 affect my credit?
The LT11 itself does not appear on credit reports. However, if the IRS files a Notice of Federal Tax Lien — which it can do once a balance is established — that lien is publicly recorded and can affect your credit.
What can change the answer
Notice type, issue date, filing history, account status, deadlines, and current agency procedures can change the available next step. Bring the complete notice and account records to a qualified review.
Tax rules and collection procedures can change and depend on the account. Federal claims should be checked against current IRS guidance; California claims should be checked against the California Franchise Tax Board. See our editorial methodology for sourcing and update standards.
When professional help may make sense
Calculus Tax, Inc. can review notices, organize financial information, explain available paths, and communicate with the IRS or California agencies when representation is appropriate. The right next step depends on your facts, deadlines, filing history, and ability to pay.
We are based in Burbank and serve clients in Pasadena and throughout Los Angeles County. See our local service-area pages for location-specific information.
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Calculus Tax, Inc. helps individuals and businesses understand IRS debt, audits, notices, and collection options. We explain the process, review the available paths, and help coordinate next steps.