LT11· Collection / payment due
LT11 — Final notice of intent to levy + CDP rights
- Category
- Collection
- Urgency
- Time-sensitive
- Response window
- see notice
- Key form
- Form 12153
A short, often fixed window — act promptly.
Why the IRS sent this
Continued non-payment after earlier collection notices in the CP14 / CP501 / CP503 / CP504 sequence.
Response window
The IRS detail page for LT11 does not state a fixed day count. The response-by date is printed on your individual notice — read the date at the top-right corner.
For statutory windows referenced by the IRS detail page, see the cited Publication for procedural timing.
What to do
Required action
Pay immediately, request an installment agreement, or request a CDP hearing using Form 12153 by the date stated on your notice.
Key form: Form 12153 — verify the current revision on irs.gov/forms-pubs before filing.
Appeal path
Collection Due Process (CDP)
Request a Collection Due Process (CDP) hearing using Form 12153. CDP determinations are reviewable by the Independent Office of Appeals and the U.S. Tax Court.
IRC §6320 / §6330Notes from the primary source
The IRS detail page does not state a specific day window. The statutory CDP request window under IRC §6330 is documented in Publication 1660; the IRS detail page references the publication rather than restating the window. The IRS now hosts a single combined detail page covering both LT11 and Letter 1058.
Go deeper
Educational pillars for this notice
Calm-corrective
Only the IRS can resolve your notice
We are not a CPA firm, not a law firm, not an Enrolled Agent firm, and not affiliated with the IRS. We don't accept payments on your behalf, settle your debt, or call the IRS for you. What we do: explain what your notice means, point you to the right IRS form, cite the statute that authorizes the action, and surface the appeal path. Then you call the number on the notice, file the form, or hire a licensed professional.
Related notices
Likely next or sibling codes
- CP504Notice of intent to levy: if the balance is not paid immediately, the IRS may seize state tax…
- CP90Notice of intent to levy assets and notification of the right to a Collection Due Process (CDP)…
- CP297Notice of intent to levy assets for unpaid taxes, with notification of the right to a Collection…
- CP523Notice of intent to terminate an installment agreement and seize assets due to default on the…
Source
Verified against the official IRS detail page on irs.gov/individuals/understanding-your-lt11-notice-or-letter-1058. Always re-verify against the IRS page before acting.