IRS LT11 Notice — Final Notice Before Levy. Your Assets Are at Risk.
What this means: The IRS has issued a Final Notice of Intent to Levy. The IRS is proposing levy action. LT11 provides Collection Due Process hearing rights; follow the deadline and instructions printed on your notice.
What is an IRS LT11 notice?
IRS LT11 is a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It explains your Collection Due Process rights and the deadline for requesting a hearing before the proposed levy in most cases.
Notice Type
LT11 — final notice of intent to levy
Based on: LT11 Final Notice received
- Bank freeze possible this week.
- Garnishment active or imminent.
- Lien is already public record.
What Is an LT11 Notice?
LT11 is the IRS's "Final Notice of Intent to Levy and Notice of Your Right to a Hearing." It is a final levy notice that explains the IRS's proposed collection action and your right to request a Collection Due Process hearing. Follow the response date printed on the notice.
What to Do RIGHT NOW
- Read the LT11 carefully and note the response deadline printed on the notice
- Request a CDP hearing by the notice deadline if you want Appeals review; a timely request generally prevents the proposed levy while the CDP process is pending
- Do NOT move money between accounts — this can trigger faster action
- Gather documents: last 3 months bank statements, pay stubs, monthly expenses
What the IRS Can Seize
Funds subject to a bank levy are generally held for 21 days before being sent to the IRS, unless the levy is released or otherwise resolved
A wage levy is continuous, but an amount is exempt under IRS rules based on filing status and dependents
Up to 15% of monthly benefits taken
Can be seized and sold at auction
Future refunds automatically intercepted
What happens after an LT11 Final Notice of Intent to Levy
- NOW
LT11 final notice issued. You have ~30 days before levies can begin.
- 30 DAYS
Penalty interest compounds daily. Balance grows automatically.
- 60 DAYS
IRS assigns a Revenue Officer. Collection action begins.
- 90 DAYS
Bank levy authority activated. IRS can freeze your account with 1 letter.
- 180+ DAYS
Wage garnishment, asset seizure, and property liens expand.
The earlier you act, the more options you have.
See What Options Apply to YouCommon Questions About LT11
What is an IRS LT11 notice?
LT11 is the IRS's Final Notice of Intent to Levy and Notice of Your Right to a Hearing. It is a final levy notice that gives you the right to request a Collection Due Process (CDP) hearing before levy action in most cases. Read the due date on your notice carefully.
How much time do I have to respond to LT11?
Follow the due date and instructions printed on your LT11. A timely Form 12153 request generally prevents the proposed levy while the CDP process is pending and preserves the right to seek Tax Court review of the Appeals determination.
What assets can the IRS seize after LT11?
If legal requirements are met, the IRS may levy property or rights to property, including wages, bank accounts, certain federal payments, and other assets. Wage levies leave an exempt amount determined under IRS rules; there is no fixed 70% wage-levy rate.
Can I still negotiate with the IRS after receiving LT11?
Yes. Depending on your facts, options may include a timely CDP hearing request, paying the balance, requesting an installment agreement, submitting an Offer in Compromise if eligible, or discussing collection alternatives or hardship with the IRS.
Romy Cruz, EA
Licensed Enrolled Agent
Licensed Enrolled Agent (EA) · 15 Years IRS Tax Resolution
Romy helps individuals and businesses resolve IRS tax issues including liens, levies, installment agreements, penalty relief, and offers in compromise.
Content is reviewed periodically for accuracy and updated to reflect current IRS guidance and regulations.
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