LT11 — Final notice — and your strongest legal tool
- CDP request window: 30 days
- Sent: certified mail
- Step 5 of 6
What this letter is
The Final Notice of Intent to Levy — and, importantly, the letter that grants you Collection Due Process rights. Congress built a formal appeal into this exact stage: this is where the law hands you the most leverage in the entire sequence.
Your response window
30 days to file Form 12153. A timely filing suspends all levy action while an independent Appeals officer reviews your case — and pauses the collection statute in the process.
Your options at this stage
A CDP hearing lets you propose payment plans, offers in compromise, or hardship status before a neutral officer, with Tax Court review preserved if it goes badly. Filed on time, it converts a collection letter into a structured negotiation.
Plain-numbers note: The 30-day window is a statutory deadline, so this is one date worth putting on the calendar.
The IRS collection sequence
Not sure what your LT11 means for your situation?
As an Enrolled Agent I can file the power of attorney, deal with the IRS directly, and get you the best resolution the facts support — from first notice through appeals.