IRS Notice LT11: Final Seizure Warning
Notice LT11 carries the same legal weight as Letter 1058 — it is a Final Notice of Intent to Levy and your formal notification of CDP hearing rights. The difference is the source: LT11 is issued by the IRS Automated Collection System (ACS), a centralized system that handles collection cases without individual Revenue Officer assignment. The levy threat is just as real, and the 30-day deadline is just as strict.
What LT11 Triggers
Like Letter 1058, LT11 is the CDP trigger under IRC § 6330. It starts your 30-day window to file Form 12153 and request a Collection Due Process hearing. Filing in time suspends the levy action. Missing the deadline eliminates your ability to halt collection or petition Tax Court.
LT11 vs. Letter 1058 — Know the Difference
LT11 | Letter 1058 | |
Issued by | Automated Collection System (ACS) | Revenue Officer or Campus |
CDP rights triggered | Yes | Yes |
30-day window | Yes | Yes |
Tax Court access if deadline missed | No | No |
Levy authority after deadline | Full | Full |
The practical response to both is identical: file Form 12153 immediately, by Certified Mail.
Why ACS Cases Move Faster
Because LT11 cases are handled by an automated system rather than a human Revenue Officer, there is less discretion in the process. ACS will move to levy on schedule unless you intervene. A tax attorney who knows how to communicate with ACS — and when to request case transfer to a local group — can make a significant difference in outcome.
Call us the day LT11 arrives. We file CDP requests immediately, prepare your case for Appeals, and stop the automated collection machine before it reaches your bank account.
LT11 starts a thirty-day clock on your right to a Collection Due Process hearing. Miss it and the right is gone for good — the levy proceeds without a hearing, so call us before you do anything else.
Action Checklist
File Form 12153 within 30 days. Request a CDP hearing and check the box for collection alternatives.
Propose a collection alternative. Arrive prepared to propose an installment agreement, OIC, or hardship status — not just to buy time, but to resolve the underlying debt.
Stop the automated seizure. ACS acts quickly and systematically. Without a CDP request filed, bank levies and wage garnishments can begin almost immediately after the 30-day window closes.
Reviewed by Thomas F. DiLullo, Esq.
Updated September 2026
The information provided on this page is for general educational and informational purposes only and does not constitute legal, tax, or financial advice. Accessing or reviewing this content does not create an attorney-client relationship between you and Thomas F. DiLullo & Associates, P.C. Tax laws and IRS procedures change frequently and vary based on individual circumstances. You should consult a qualified tax professional or legal attorney directly regarding your specific tax situation before taking or refraining from any action.