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The IRS mails the Notice of Intent to Levy and Your Collection Due Process Right to a Hearing to notify taxpayers of their unpaid taxes and the IRS intention to levy to collect the amount owed if the balance is not paid. This letter is required by IRC § 6331 before the IRS issues a levy, unless collection is in jeopardy. Taxpayers are generally entitled to a pre-levy hearing under IRC § 6330(f), although there are some exceptions. These exceptions include: if the levied source is a state tax refund, the IRS has issued a disqualified employment tax levy, or the tax debt is that of a federal contractor. For further information, see Publication 594. This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
You have a tax debt and the IRS can issue a levy, which is a legal seizure of your property or assets. It is different from a Notice of Federal Tax Lien (NFTL) — an NFTL puts your creditors on notice that the IRS has a claim to all your property and rights to property and secures the priority of the IRS’s claim, the levy takes your property (such as funds from a bank account, Social Security benefits, wages, your car, or your home). For specifics, see Levies.
This notice includes your right to request a Collection Due Process (CDP) hearing. You’ll have until the date shown on the notice to request a CDP hearing with the IRS Independent Office of Appeals (Appeals). If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the notice, but you can’t petition the U.S. Tax Court if you disagree with Appeals’ decision. For more information on your appeal options, click here. Also, see Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
You have a balance on your tax account that has not been paid, so the IRS sent you a notice or letter. A notice was sent to you previously letting you know how much you owe, when it was due, and how to pay. Since your balance has not been resolved, the IRS is continuing with its collection process and has sent you Letter 11 (LT11), Notice of Intent to Levy and Your Collection Due Process Right to a Hearing.
The first thing to do is to check the return address to be sure it’s from the Internal Revenue Service and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond. Being proactive in addressing the tax debt may prevent additional penalty and interest charges and eliminate the need for the IRS to take action to collect the balance. If you want more details about your tax account, you can order a transcript or create an online account using the QR code in the notice. For specifics, see I got a notice from the IRS.
If you believe the balance is correct and you can pay your taxes in full, you can do this by:
If you believe the balance is correct, but are unable to pay your balance in full review there are collection alternatives available.
If you disagree with the notice, you should consider your appeal options. For more information on your appeal options, click here. In addition to your appeal options, you can call the IRS at the toll-free number in your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call. See also Publication 1660, Collection Appeal Rights.
If you wish to appeal this proposed levy action, you’ll have until the date shown on the notice to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals (Appeals). This deadline cannot be extended for any reason. If your request for a CDP hearing isn’t timely, you can request an Equivalent Hearing within one year from the date of the CDP notice, but you can’t go to court if you disagree with Appeals’ decision. See the Collection Due Process (CDP) FAQs, for more information of the CDP process and the Equivalent Hearing process.
If you believe you have an acceptable reason for interest or a penalty to be removed or reduced, you may complete Form 843, Claim for Refund and Request for Abatement, or send a signed statement to the IRS explaining your reason why. For specific instructions, see Notice 746, Information About Your Notice, Penalty and Interest.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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If you still need help
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 
1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.
It is also what guides the advocacy work we do for taxpayers.
Notice of Intent to Levy and Your Notice of a Right to a Hearing, Letter 11 (LT11)
