- What it means
- Business: notice of levy with hearing rights
- Respond within
- The date printed on the notice
- When to get help
- This is the family where a licensed representative earns the fee. If the letter is an LT11, Letter 1058, CP90, or CP297, get help inside the 30 days.
The first move
Find the date on the letter and count 30 days. If the letter mentions a Collection Due Process hearing, that window is a legal right and it does not reopen.
What letters in this family have in common
By the time a collection letter arrives, the balance has been through the reminder series. The final notice before a levy on wages or bank accounts is an LT11 or Letter 1058. A CP90 or CP297 is the same notice for different account types. A CP504 comes before them and only reaches your state refund. Letter 3172 tells you a federal tax lien has been filed publicly.
Each of these gives you 30 days to file Form 12153 and get an independent appeals review, during which collection is paused. In that hearing you can propose an installment agreement, an offer in compromise, or currently-not-collectible status, and you can challenge the amount if you never had a chance to before. Miss the 30 days and you get an equivalent hearing without the pause and without Tax Court review.
A CP91 or CP298 means the IRS intends to take up to 15 percent of Social Security benefits. A CP40 means the account was assigned to a private collection agency, which cannot levy but will call.
What to gather
- Every collection letter in order, with dates
- The balance the IRS shows and your own records of it
- A monthly budget: income, necessary expenses, assets, in case you propose a plan
- Form 12153 if a hearing right is mentioned
- Any prior payment plan paperwork
How to write back
- Payment plan request cover letter: A cover letter to accompany Form 9465 or an online payment plan confirmation, stating the balance, the proposed monthly amount, and the first payment date.
Closest built pages
- LT11: Final notice of intent to levy and your right to a hearing
- CP90: Final notice of intent to levy
- CP91: Intent to levy Social Security benefits
- CP297: Business: final notice of intent to levy
- CP92: State refund levied
- CP94: Levy notice on a criminal restitution assessment
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.