If you’ve received an LT11, you’re at the same critical stage as a CP90. In fact, for most practical purposes they are the same notice — just formatted differently depending on how your case was processed internally by the IRS.
What matters is not which version you received. What matters is that you have 30 days, and what you do with those 30 days determines what happens next.
What LT11 means
LT11 is the Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It carries the same legal weight as a CP90 and triggers the same 30-day window to request a Collection Due Process hearing.
The LT11 tends to appear in cases that moved through the Automated Collection System — the IRS’s computerized collection process — rather than being assigned to a field revenue officer. In practical terms this distinction rarely matters to the taxpayer. The notice means the same thing, the rights are identical, and the consequences of inaction are the same.
Once an LT11 is issued, the IRS has met its legal obligation to notify you before levying. If the 30-day window closes without a CDP request or a resolution, enforcement can begin without further warning.
How the LT11 fits into the collection sequence
By the time an LT11 arrives, your account has typically progressed through several prior stages. A CP14 established the balance. A CP503 was a second reminder. A CP504 notified you of intent to levy your state tax refund. The LT11 is the final step before the full range of IRS enforcement tools — wage garnishment, bank levies, Social Security offsets — becomes active.
Each prior notice represented an opportunity to resolve the situation with more options and less urgency. The LT11 is the last of those opportunities, and it comes with a hard deadline.
The CDP hearing — your most important tool right now
Requesting a Collection Due Process hearing within 30 days of the LT11 notice date does two things at once.
It immediately pauses all IRS enforcement action. No levies, no garnishments, no seizures can proceed while a timely CDP request is pending. That pause gives you time — time to gather documentation, explore payment options, consult a professional, or dispute the balance through an independent review process.
It also transfers your case to the IRS Office of Appeals, which operates independently from the collection division. The Appeals officer assigned to your case has authority to consider payment arrangements, hardship situations, Offer in Compromise eligibility, and procedural challenges that the standard collection process doesn’t accommodate.
To request a CDP hearing, file Form 12153 — Request for a Collection Due Process or Equivalent Hearing — by certified mail to the address shown on the LT11. Send it as early as possible. The IRS must receive it within 30 days of the notice date, and postmark alone may not be sufficient in all circumstances.
Resolving the balance directly
If you want to resolve the balance without going through the appeals process, acting immediately is still essential.
Paying in full stops enforcement immediately and is the cleanest resolution at any stage. IRS Direct Pay at irs.gov processes payments the same day.
If full payment isn’t possible, an installment agreement established before enforcement begins is significantly easier to arrange than one negotiated after a levy is already active. Online installment agreements are available for balances under $50,000 and can be set up through your IRS online account without calling.
For taxpayers facing genuine financial hardship — where paying anything would prevent meeting basic living expenses — Currently Not Collectible status pauses enforcement while your financial situation is documented and reviewed. It is not a permanent solution, but it stops active collection while you stabilize.
The difference between LT11 and CP90
Taxpayers sometimes receive one or the other and wonder if there’s a meaningful difference in how they should respond.
There isn’t. Both are Final Notices of Intent to Levy. Both trigger the same 30-day CDP window. Both carry the same enforcement consequences if ignored. The internal IRS routing that determines which version you receive doesn’t affect your rights or your options.
If you’ve searched for information about one and found information about the other, the guidance applies equally to both.
What happens if the 30-day window closes
Once the 30 days expire without a CDP request or resolution, the IRS can begin levying immediately.
Wage levies are continuous — a portion of every paycheck is redirected to the IRS until the balance is satisfied or the levy is released. Your employer receives a levy notice and is legally required to comply starting with the next payroll cycle.
Bank levies freeze the account on the day the levy is served. The bank holds the funds for 21 days before transferring them to the IRS — a window that exists specifically to allow you to negotiate a release, but one that requires immediate action to use effectively.
Releasing an active levy after enforcement has begun requires demonstrating hardship, establishing a formal payment arrangement, or proving a procedural error in the levy process. All of these take time and are not guaranteed.
Frequently asked questions
Is an LT11 the same as a CP90? Yes, for all practical purposes. Both are Final Notices of Intent to Levy with identical rights and consequences. The difference is procedural — which IRS system generated the notice — and doesn’t affect how you should respond.
How do I request a CDP hearing? File Form 12153 by certified mail to the address on the notice. Do it as soon as possible — the IRS must receive it within 30 days of the notice date.
Does a CDP hearing guarantee a good outcome? No. But it pauses enforcement immediately and gives you access to an independent review process with more flexibility than standard collection. Most taxpayers who request a timely hearing find more resolution options available than they expected.
What if I missed the 30-day deadline? You may request an Equivalent Hearing within one year of the notice date. This provides access to the Appeals process but does not pause enforcement the way a timely CDP request does. Other options — installment agreements, hardship status — may still be available.
Should I get professional help at this stage? For most taxpayers, yes. The CDP process has specific procedural rules, and an enrolled agent or tax attorney experienced in IRS collections can navigate them more effectively than going it alone. The cost is almost always less than the cost of an unresolved levy.
Can the IRS levy my retirement accounts? Yes. IRS levies can reach 401(k) accounts, IRAs, and pension payments. Retirement accounts are not protected from IRS collection the way they are protected from most other creditors.