This is the IRS's final warning before they begin seizing your property. An LT11 triggers your right to a Collection Due Process (CDP) hearing — one of your most important rights as a taxpayer. You must act within 30 days.
Filing Form 12153 within 30 days stops the levy and preserves your right to appeal to the IRS Office of Appeals and Tax Court.
Paying the full balance stops all collection action immediately.
An approved payment plan stops the levy while you pay over time.
If you can't pay in full, you may qualify to settle for less than the full balance.
An LT11 is the IRS's final notice before levy. It gives you 30 days to request a Collection Due Process hearing or make payment arrangements.
A CDP hearing is a formal appeal before the IRS Office of Appeals where you can challenge the levy and explore alternatives like installment agreements or Offers in Compromise.
You permanently lose your right to a CDP hearing and Tax Court appeal. The IRS can begin seizing assets immediately.
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IRS Pilot walks you through your options step by step — built by a licensed Enrolled Agent.
Get Full Guidance — from $59 See How It WorksThis page provides general information only and does not constitute legal or tax advice. Built by Tyrone J. Taylor, EA — Enrolled Agent, NTPI Fellow.