What Is IRS Letter LT11?
IRS Letter LT11, also known as the Final Notice of Intent to Levy, is an official notice informing you that the IRS plans to seize assets or income to collect unpaid taxes. This letter is sent after earlier IRS notices were not resolved.
What Does an LT11 Notice Mean?
An LT11 notice means the IRS has completed its required warning steps and now has legal authority to begin levy action. This includes garnishing wages, levying bank accounts, or seizing other property if no action is taken.
The LT11 also notifies you of your right to request a Collection Due Process (CDP) hearing before enforcement begins.
Why Did You Receive an LT11 Notice?
You may receive an LT11 notice if:
- You owe back taxes to the IRS
- Previous IRS notices were ignored or unresolved
- No payment plan or resolution was set up
- Required tax returns were not filed
Is LT11 the Final IRS Notice Before a Levy?
Yes. LT11 is typically the last notice the IRS sends before starting levy actions. If you do not respond by the deadline, the IRS can proceed with enforced collection.
What Is the Deadline to Respond to an LT11?
You generally have 30 days from the date on the LT11 notice to take action. Acting within this period is critical to protect your appeal rights and prevent levy activity.
What Happens If You Ignore an LT11 Notice?
If an LT11 notice is ignored, the IRS may:
- Levy your bank account
- Garnish your wages
- Reduce Social Security benefits
- Seize business or personal assets
Once levy action begins, stopping it becomes more difficult.
What Are Your Options After Receiving an LT11?
Depending on your situation, your options may include:
- Paying the balance in full
- Requesting an installment agreement
- Requesting a Collection Due Process hearing
- Applying for hardship-based relief
Which IRS Forms Are Related to an LT11 Notice?
Forms commonly used after receiving an LT11 include:
- Form 12153 – Request a Collection Due Process hearing
- Form 9465 – Installment agreement request
- Form 433-A / 433-F – Financial information statement
What IRS Notices Are Similar to LT11?
Other IRS notices related to levy action include:
- CP90 – Notice of Intent to Levy
- CP504 – Notice of Intent to Levy (state tax refund)
- Letter 1058 – Final Notice of Intent to Levy
When Should You Get Help With an LT11 Notice?
You may need assistance if:
- You have multiple years of unfiled returns
- A levy is about to begin
- You disagree with the IRS balance
- You missed earlier deadlines
Scope Note
This page explains IRS Letter LT11 and general response options. It does not provide legal or tax advice.