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IRS LT11 Notice: Final Notice Before Levy (Revenue Officer)

A Revenue Officer Has Been Assigned to Your Case

Quick Answer: The LT11 is equivalent to the CP90 but indicates a Revenue Officer has been assigned to collect your debt. This means more aggressive, personalized collection efforts including potential property seizure.

Response Deadline: 30 days - strict deadline

What the LT11 Notice Means

Having a Revenue Officer assigned indicates the IRS considers your case high-priority. Revenue Officers have broad authority to collect, including making in-person visits and seizing property.

Who receives this notice: Taxpayers with larger tax debts (typically over $25,000) or complex collection situations who have not responded to automated notices.

Important Deadline

30 days - strict deadline: You have 30 days to request a Collection Due Process hearing or face immediate levy action by an assigned Revenue Officer.

What Happens If You Don't Respond

  • A Revenue Officer may visit your home or business
  • Bank accounts will be levied
  • Wages will be garnished
  • Business assets can be seized
  • Real property liens will be enforced
  • Property can be seized and auctioned

Your Resolution Options

  • Request a CDP hearing within 30 days
  • Contact the assigned Revenue Officer to negotiate
  • Pay in full or set up a payment plan
  • Submit an Offer in Compromise
  • Provide financial hardship documentation

Recommended Next Steps

  1. 1Request a CDP hearing immediately
  2. 2Hire a tax professional experienced with Revenue Officers
  3. 3Gather complete financial documentation
  4. 4Be prepared for potential in-person contact
  5. 5Document all communications with the Revenue Officer

Frequently Asked Questions About LT11

A Revenue Officer is an IRS employee who collects unpaid taxes in person. Unlike IRS call center agents, Revenue Officers can visit your home or business, seize assets, and have significant authority to enforce collection.

Yes. Revenue Officers can and do make unannounced visits to homes and businesses. They may request to see financial records, inspect assets, or discuss payment arrangements in person.

It's generally advisable to have professional representation when dealing with a Revenue Officer. Tax professionals can communicate on your behalf and help protect your rights during the collection process.

They carry the same legal weight, but an LT11 typically indicates a more aggressive collection approach. Revenue Officers handle cases in person and often pursue resolution more aggressively than the automated system.

Yes, but it's risky without professional guidance. Revenue Officers are trained negotiators working for the IRS. A tax professional can help ensure you don't agree to terms you can't maintain or give up rights unknowingly.

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