Can the IRS really take money from my bank account?

Yes, after the LT11 window passes. A bank levy attaches to funds in the account the day the levy is served; the bank holds them for 21 days and then sends them to the IRS. A timely Collection Due Process request generally prevents this while your hearing is pending.

What does a CDP hearing actually do?

It moves your case from active collection to the IRS Independent Office of Appeals. Levy action is generally paused while the hearing is pending, and a settlement officer must consider alternatives such as a payment plan, an offer in compromise, or hardship status. It also preserves your right to Tax Court review of the determination.

What if I missed the 30-day deadline?

You can request an equivalent hearing within one year of the notice date. Appeals will still hear you, but the IRS is not barred from levying in the meantime, and there is no Tax Court review of the outcome. It is worth doing, but it is a weaker position than a timely request.

Is the LT11 the same as Letter 1058?

Functionally yes. Both are the Final Notice of Intent to Levy with Collection Due Process rights. The LT11 is issued by the IRS automated collection system; Letter 1058 is typically issued by an assigned revenue officer. The 30-day hearing window is the same.

Will the IRS take my house or car?

Levies most commonly hit bank accounts, wages, and receivables first. Seizing a primary residence requires court approval and is rare. The practical risk for most taxpayers is a bank or wage levy, which is exactly what a timely hearing request is designed to address.

Can an Enrolled Agent represent me at a CDP hearing?

Yes. An Enrolled Agent is enrolled to practice before the Internal Revenue Service, including representation in collection matters and CDP hearings before the IRS Independent Office of Appeals. With a signed authorization, we can file the hearing request, prepare the financial statements, and negotiate the alternative.

IRS Notice Response

Got an IRS LT11 Final Notice of Intent to Levy?

The LT11 (or Letter 1058) is the last required warning before the IRS can levy your bank accounts and wages. The 30-day hearing window is your single best point of leverage, and it is entirely use-it-or-lose-it.

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What an LT11 actually is

The LT11, Final Notice of Intent to Levy and Notice of Your Right to a Hearing, is the last notice the IRS is required to send before it can levy your property. The same notice is sometimes issued as Letter 1058 by an assigned revenue officer. It sits at the end of the collection sequence that began with a CP14 bill.

A levy is not a lien. A lien is a claim against your property; a levy is the actual seizure: money taken from bank accounts, a portion of each paycheck garnished, business receivables redirected to the IRS.

The notice also carries something valuable: the legal right to a Collection Due Process (CDP) hearing. Requesting that hearing within 30 days generally stops levy action while your case is heard, and it is often the moment a runaway collection case gets back under control.

Why the 30-day window is your leverage

A timely CDP hearing request, filed on Form 12153 within 30 days of the notice date, generally prohibits the IRS from levying while the hearing is pending. The case moves from the collection machine to the IRS Independent Office of Appeals, where a settlement officer must consider alternatives.

At the hearing you can propose an installment agreement, an offer in compromise, currently-not-collectible status, or innocent spouse relief, and you can challenge whether collection procedures were followed. In limited situations, such as never having had a prior opportunity to dispute it, the underlying liability itself can be challenged.

A timely request also preserves your right to take the determination to the U.S. Tax Court. Miss the 30 days and you can still ask for an equivalent hearing within one year, but levy action is no longer barred while you wait, and there is no Tax Court review afterward. The difference between day 30 and day 31 is the difference between protected and exposed.

Your deadline

You have 30 days from the date on the LT11 to request a Collection Due Process hearing on Form 12153. The deadline runs from the notice date, not from when the letter reached you.

After the 30 days pass without a request, the IRS may levy bank accounts, garnish wages, and seize state tax refunds, and it may file a Notice of Federal Tax Lien if it has not already. A bank levy attaches to the funds in the account on the day it is served, with the bank holding them 21 days before sending them to the IRS. Wage garnishments continue every payday until the balance is resolved or the levy is released.

What to do, step by step

1
Take the date seriously, today
Find the notice date and count 30 days. That is your window to file Form 12153 and keep levy protection. Everything else can be sorted out after the request is in.
2
Request the CDP hearing on Form 12153
State the collection alternatives you want considered, such as an installment agreement, an offer in compromise, or hardship status. File by the deadline using a trackable method and keep proof of mailing.
3
Verify the balance behind the levy threat
Levy notices sit on top of assessed balances that are sometimes wrong: misapplied payments, penalties that may qualify for abatement, or assessments from notices you never received. Pull your IRS account transcripts and check.
4
Get current on filings
Collection alternatives generally require that your required tax returns are filed. If you have unfiled years, preparing them is usually step one of any resolution.
5
Prepare your financial picture
Installment agreements, offers in compromise, and hardship status are decided on your financial facts: income, expenses, assets. Form 433-series financial statements drive these decisions, and presenting them accurately matters.
6
Do not drain accounts or make panicked moves
A timely CDP request generally pauses levy action, so there is room to work the case properly. Moving money around in anticipation of a levy can create worse problems than it solves.

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LT11 questions, answered

$199 flat fee

Flat $199 LT11 Review

An Enrolled Agent reviews your LT11, the balances behind it, and your hearing rights, then tells you exactly what to file before the 30-day deadline and which collection alternative fits your situation.

If you decide to have us file the hearing request and represent you, the $199 fee is credited toward that representation.

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Arc & Ledger is an independent tax and accounting firm. We are not affiliated with, endorsed by, or connected to the Internal Revenue Service or the Taxpayer Advocate Service. Our practitioner is an Enrolled Agent, enrolled to practice before the Internal Revenue Service.

Circular 230 Disclosure: The content on this page is for general informational purposes only and does not constitute tax advice. Viewing this page does not create a practitioner-client relationship. Tax laws change frequently; please consult a qualified tax professional about your specific situation.