IRS Letter LT11: Final Notice of Intent To Levy
LT11 is a final notice of intent to levy and notice of your right to a hearing. After 30 days the IRS can levy wages, bank accounts, and other assets.
Deadline
Request a Collection Due Process hearing (Form 12153) within 30 days of the letter date.
What an LT11 means
This is the legal notice the IRS must send before most levies. It preserves your right to an independent review by the IRS Independent Office of Appeals.
What to do
- File Form 12153 within 30 days to protect your hearing rights and pause most levy action.
- Propose a resolution: installment agreement, Offer in Compromise, or currently not collectible status.
- If you miss 30 days, an equivalent hearing may still be requested within one year, without Tax Court review.
Common questions
- What is the difference between LT11 and Letter 1058?
- Both are final notices of intent to levy with hearing rights. They are issued by different IRS systems, but the 30 day deadline and options are the same.
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General information, not tax advice for your specific situation. Last reviewed 2026-10-16.