An LT11 (or Letter 1058) titled “Final Notice of Intent to Levy and Notice of Your Right to a Hearing” is the serious one: the IRS is about to seize wages, bank accounts, or other assets. But it also gives you a powerful, time-limited right — a Collection Due Process (CDP) hearing via Form 12153.
Deadline: request a CDP hearing on Form 12153 within 30 days of the date on the LT11/Letter 1058. A timely request generally suspends enforced collection (the levy) until the hearing is complete and preserves your right to appeal to Tax Court. Miss the 30 days and you can only ask for an “equivalent hearing” (within 1 year), which does not stop the levy or grant Tax Court review.
What a CDP hearing gets you
At the hearing (with the IRS Independent Office of Appeals) you can propose collection alternatives — an installment agreement, Currently Not Collectible, or an Offer in Compromise — challenge the levy, or (in some cases) dispute the underlying liability if you had no prior chance.
The cover letter (with Form 12153)
[Your name]
[Address]
[City, State ZIP]
[Daytime phone]
[Date]
Internal Revenue Service
[Use the address on your LT11 / Letter 1058]
Re: Request for Collection Due Process hearing (Form 12153 enclosed)
Name: [Your name] SSN/ITIN: [xxx-xx-1234]
Tax period(s): [years]
Notice: LT11 / Letter 1058 dated [date] 30-day deadline: [date + 30 days]
To whom it may concern:
Within 30 days of the Final Notice of Intent to Levy above, I am requesting a
Collection Due Process hearing. My completed Form 12153 is enclosed.
The reason for my request and the alternatives I want considered:
- [e.g. "I want to resolve this with an installment agreement of $[ ]/month."]
- [e.g. "A levy would create a financial hardship; I am requesting Currently
Not Collectible status / an Offer in Compromise."]
- [e.g. "I dispute the underlying liability because [reason]; I did not have a
prior opportunity to dispute it."]
Please suspend levy action while this hearing request is pending and confirm
receipt.
Sincerely,
[Signature]
[Printed name]
How to send it
File Form 12153 within 30 days — send it by certified mail with return receipt to the address on the LT11 and keep the receipt (proof of a timely request is everything here). Keep making any voluntary payments and gather a financial statement (Form 433-A/F) if you’ll propose an alternative.
Notes. A Notice of Federal Tax Lien (Letter 3172) carries the same 30-day CDP right — see respond to a tax lien. Because timing and the hearing itself are high-stakes, consider a tax pro or a Low Income Taxpayer Clinic. If a levy is already hitting you and causing hardship, also contact the Taxpayer Advocate Service. General information, not tax advice.