IRS Notice LT11: ACS Final Notice of Intent to Levy

IRS Letter LT11 is the Automated Collection System (ACS) version of a final notice of intent to levy — it carries the same legal weight as CP90 and must be treated as critically urgent.

What LT11 Means

LT11 is issued by the IRS Automated Collection System (ACS), the IRS’s centralized phone and mail collection operation. It is a final notice of intent to levy your wages, bank accounts, retirement funds, and other assets. Like CP90, LT11 also formally notifies you of your right to request a Collection Due Process (CDP) hearing before the IRS seizes your property.

ACS handles a large volume of collection cases. LT11 means your account has been actively worked in the ACS system and is now at the final enforcement stage. Once this letter is issued, the IRS is legally authorized to begin levy action when the 30-day window closes.

Why You Received This Notice

You received LT11 because:

• You have an outstanding federal tax balance that has gone unresolved through prior collection contacts
• Your account was assigned to ACS for active collection
• Prior notices and potentially phone contacts did not result in resolution

Key Deadline and Consequences of Ignoring

The 30-day deadline on LT11 is hard — missing it means losing your CDP hearing rights. If you ignore LT11:

• The IRS ACS can issue levies to your bank (requiring the bank to freeze and surrender funds), your employer (garnishing wages), or other financial institutions
• Bank levies are immediate: funds are frozen the day the levy is served and released to the IRS 21 days later
• Wage garnishments continue paycheck after paycheck until the debt is paid or resolved
• A Notice of Federal Tax Lien may be filed if not already in place
• Future levies can occur without additional notice once LT11 has been issued and the deadline passed

What to Do — Step by Step

1. Act within 30 days. The CDP hearing right is your single most powerful legal protection against levy.
2. Complete Form 12153. This is the Request for a Collection Due Process or Equivalent Hearing. Mail it certified mail to the ACS address shown on LT11.
3. Gather your financial information. If you plan to propose a payment plan or Offer in Compromise during the CDP process, you’ll need recent bank statements, pay stubs, and expense documentation.
4. Call ACS if you can reach an agreement quickly. ACS agents have authority to set up installment agreements over the phone. The ACS number is on the notice. However, calling does not stop the 30-day CDP clock — file Form 12153 regardless.
5. Explore all resolution options. During the CDP hearing, you can propose an installment agreement, Offer in Compromise, or request Currently Not Collectible status if you cannot afford to pay anything.
6. Get professional help. Tax attorneys, enrolled agents, and CPAs can represent you before ACS and in the CDP hearing. A professional can often resolve ACS cases faster than going it alone.

Your Rights

You have the right to:

• A Collection Due Process hearing before the IRS takes levy action
• Propose alternatives to collection, including payment plans and settlements
• Challenge whether the tax debt was properly assessed
• Appeal a CDP determination to the U.S. Tax Court
• Representation by a qualified tax professional throughout this process
• Contact the Taxpayer Advocate Service if the levy is creating a serious financial hardship

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