LT11 Notice Explained: What It Means and Why This Letter Is Important

An LT11 notice is an IRS letter that says the IRS intends to levy (take) property or income to collect an unpaid tax balance.

This page explains what an LT11 notice is, why it is more serious than earlier letters, what rights it includes, and what typically happens next — in plain English.

What Is an LT11 Notice?

An LT11 notice is officially titled “Final Notice of Intent to Levy and Notice of Your Right to a Hearing.”

It is usually sent after earlier balance-due and reminder notices, such as CP14 and CP504, were not resolved.

The LT11 is one of the most important IRS letters because it formally warns that the IRS may begin enforced collection.

Takeaway: LT11 is a final warning before possible levy action.

Why Did I Get an LT11 Notice?

An LT11 notice is usually sent when a tax balance remains unpaid after multiple earlier IRS notices.

Common reasons include:

• An unpaid balance from a prior tax year
• No response to earlier balance-due notices
• Payment arrangements that were not completed
• Mail delays or missed notices earlier in the process

Takeaway: LT11 typically means the IRS has tried to contact you before.

How Serious Is an LT11 Notice?

An LT11 notice is considered very serious because it is one of the last letters sent before the IRS may begin levies.

What it does mean:

• The IRS intends to levy if the balance is not addressed
• You are being given formal appeal rights
• The account is at the enforcement stage

What it does not mean:

• A levy is happening immediately
• You are being audited
• The IRS has already taken money

Takeaway: LT11 is urgent, but it still comes with rights.

What Rights Come With an LT11 Notice?

One key feature of an LT11 notice is that it includes the right to request a Collection Due Process (CDP) hearing.

The deadline to request a hearing is usually 30 days from the date of the notice.

If the request is made on time, the IRS generally pauses levy action while the hearing is pending.

Takeaway: LT11 is important because it formally opens appeal rights.

What Usually Happens After an LT11 Notice?

What happens next depends on whether the notice is addressed.

If the letter is ignored, the IRS may move forward with levies, which can include wages, bank accounts, or other property.

If the notice is addressed, the next steps vary depending on the situation. The LT11 itself explains response options and deadlines.

Takeaway: LT11 is often the last chance to respond before enforcement.

Common Misunderstandings About LT11 Notices

• “This means my wages are already being garnished.”
  Not necessarily. LT11 is a notice of intent, not proof of a levy.
• “This letter means I’m being audited.”
  LT11 is a collection notice, not an audit notice.
• “There’s nothing I can do at this point.”
  LT11 includes specific rights and deadlines.

Takeaway: LT11 is serious, but it is not the end of the road.

Helpful Related Pages

• What this IRS letter means (home)
• CP14 notice explained
• CP2000 notice explained
• CP504 notice explained

Frequently Asked Questions About LT11 Notices

Is an LT11 notice the final IRS letter?

LT11 is often one of the final notices sent before levy action, but additional notices may still appear depending on timing and circumstances.

Does LT11 mean the IRS will definitely levy?

LT11 states intent to levy, but it also provides rights and a response window.

Is LT11 the same as CP504?

No. CP504 warns about state tax refund levy. LT11 warns about broader levy action and includes appeal rights.

Does LT11 come with a deadline?

Yes. The notice usually gives 30 days from the notice date to request a hearing.

Should I talk to a professional after receiving an LT11?

If you need advice specific to your situation, a licensed tax professional can review the notice and explain your options.

This page is for general educational purposes only and does not provide tax or legal advice. WhatThisIRSLetterMeans.com is not affiliated with the IRS or any government agency.